Small manufacturers preparing for an IPO, merger, or private equity investment often face a sobering reality: investors want to see strong financial controls. The Sarbanes-Oxley Act (SOX) sets the ...

Companies that went public before the slowdown in the IPO and SPAC markets have been having trouble complying with the internal control audit requirements of the Sarbanes-Oxley Act, according to a ...

For more than two decades, assurance and compliance frameworks have rested on a simple assumption: Material decisions are ...

After several years of sluggish activity, the public markets are showing renewed momentum, from traditional initial public offerings (IPOs) to mergers with special purpose acquisition companies (SPAC) ...

Nov. 15 looms large for corporate executives who will soon have to certify compliance with Section 404 of the Sarbanes-Oxley Act. Their assertions on the effectiveness of internal controls over ...

Twenty years ago, in the aftermath of the Enron and WorldCom financial reporting scandals, Congress acted and created the Sarbanes-Oxley Act of 2002 (SOX). The legislation led to significant changes ...

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