Sarbanes-Oxley Compliance Services
The Sarbanes-Oxley (SOX) Act of 2002, specifically Section 404, 要求上市公司的首席执行官和首席财务官在他们建立的每个年度报告期结束时记录和评估, maintained, 并检验了上市公司财务报告内部控制(ICFR)的运行有效性。. 然后，上市公司的独立审计师必须就管理层对上市公司ICFR的评估提供意见. 首席执行官和首席财务官还必须在每个季度和年度报告期末证明，他们对基于《明升app》第302条的ICFR的设计和运营有效性负责.
上市公司通过制定合规计划来建立对SOX法案的遵从性，该计划包括适当的标准，以确保已识别出重大的财务报告风险, assessed and key internal controls put in place to mitigate those risks. The most prominent guideline utilized by public companies is the Internal Control – Integrated Framework 由特雷德韦委员会赞助组织委员会(COSO)出版.
Overall, 确保遵守SOX法案的流程要求上市公司具备SOX法案要求的专业知识, the COSO Framework, 以及独立审计员所遵循的内部控制审计方法.
LBMC的萨班斯-奥克斯利法案专家在SOX法案方面拥有丰富的知识和经验, Section 404 documentation and testing requirements, the COSO Framework, 公认会计原则(GAAP)和上市公司会计监督委员会(PCAOB)审计准则(特别是AS 2201). We have been assisting numerous public companies with their SOX Compliance programs; working closely with their independent auditors. 无论您是成熟的上市公司，还是正在通过传统的公开发行(IPO)或特殊目的收购公司(SPAC)进入公开市场的公司。. We can help you with your SOX Compliance. 明升体育app下载服务可以根据您需要的支持进行打包或选择，包括以下内容:
- Documentation and Assessment of Compliance with the COSO Framework
- Risk Assessment Facilitation
- Documentation of Significant Processes and Systems
- Financial Reporting Risk and Internal Control Assessment
- Internal Control Testing and Reporting of Testing Results
Why outsource SOX compliance?
LBMC拥有SOX法规遵从专家团队和完善的SOX法规遵从流程，可帮助公司以高效且经济的方式建立或继续遵守SOX法案. 明升体育app下载资源可以分配给多个客户，从而降低成本，为您节省大量成本.
外包SOX合规流程的公司通常满足以下要求:
- 公司正处于通过IPO或SPAC进入公共市场的过程中，并且没有一个既定的框架来管理SOX合规性，也没有必要的资源来建立一个全面和合规的计划.
- 为了留住管理SOX法规所需的人才，上市公司已经经历了成本的显著增加，并且/或者无法利用组织内的专业知识，从而导致人才的利用不足.
- 上市公司无法吸引管理SOX合规性所需的人才.
LBMC SOX Compliance Services
LBMC specializes in tailored SOX Compliance services, 通过将效率与专业知识相结合的方法，在合规的每个阶段为公司提供支持. Our services include:
Documentation and Assessment with the COSO Framework
We assist in documenting and assessing compliance, completing COSO Framework templates, and identifying control gaps. Our services extend to testing entity-level controls, ensuring governance standards meet compliance requirements.
Risk Assessment
Utilizing a top-down, risk-based approach, 我们确定关键的财务流程和系统的文件和测试, 重点关注对财务准确性和可靠性至关重要的领域.
Documentation of Significant Processes and Systems
Our team efficiently documents your significant processes and systems, 最大限度地减少了广泛访谈和详细文档的典型负担, thus maintaining continuity and efficiency year after year.
Financial Reporting Risk and Internal Control Assessment
We delve into understanding critical processes, assessing inherent risks, and identifying key controls for mitigating risks. This phase includes reporting any control gaps for timely remediation.
Internal Control Testing and Reporting
After identifying key internal controls, we develop and execute testing plans to assess their effectiveness, 与财务报表审计师密切协调，确保测试方案和结果的一致性.
Cybersecurity and IT Compliance
明升体育app下载IT和财务审计人员综合团队采用稳健的方法来增强SOX合规性, integrating best practices from COSO and COBIT frameworks. 我们专注于解决与it相关的风险和控制，以确保您的财务报告系统不仅安全，而且完全符合不断发展的标准. 通过应用COSO的广泛的内部控制指导方针以及COBIT的特定于it的建议, 我们确保全面的治理框架，以支持财务报告的完整性和可靠性, 加强组织对网络安全风险和遵从性问题的防范.
Remediation Management
Taking a risk-based approach, we help prioritize and address findings efficiently, ensuring compliance while maintaining operational effectiveness.
Continued Engagement and Familiarity
By engaging LBMC year after year, our familiarity with your systems grows, 让我们提供新团队根本无法比拟的洞察力和效率. 这种连续性不仅提高了SOX的合规性，也加强了我们与客户的关系.
有关我们全面的SOX合规服务的更多信息，并了解我们如何根据您的需求定制明升体育app下载专业知识, please visit our website or contact us directly.
Executive Team
Paul Demastus
Shareholder, Audit and Advisory
Nashville
Nashville
Drew Hendrickson
Shareholder & Practice Leader, Cybersecurity
Nashville
Nashville
Jacob Schuetze
Shareholder, Audit and Advisory
Nashville
Nashville