Has your company established the necessary financial statement integrity through the implementation of an effective system of internal control to support management’s reporting obligations as a public company?
 
The passage of the Sarbanes-Oxley Act of 2002 raised the bar on the amount of advance preparation and planning necessary for a successful Roadmap for an IPO | A guide to going public  7IPO in the U.S. capital markets. This legislation, among other things, requires CEOs and CFOs to explicitly evaluate and report to the public the effectiveness of internal control over financial reporting. The company’s external auditor is required to annually attest to the effectiveness of the company’s internal control over financial reporting. In this publication, we use the term “Sarbanes-Oxley” to refer to either the legislation or its provisions.