The crux of the SEC’s interpretive guidance for management is a top-down, risk-based approach that puts risk first and foremost. Four key areas of opportunity can be used to reduce an organization’s ...
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 ...
financial reports while reducing audit costs, especially for smaller public companies. According to the SEC Web site, the commission expects Standard No. 5, in combination with the commission’s new ...
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