2025年1月2日 · A SOX compliance audit is a mandated yearly assessment of how well your company manages its internal controls, and the results are made available to shareholders. The primary purpose of a SOX compliance audit is to verify the authenticity of a company's financial statements, however, cybersecurity is becoming an increasingly important factor in ...

根据SEC rules，对于a non-EGC accelerated filer 或 a large accelerated filer，需要在年报中包括审计师对内控的评估报告，换而言之，需要做SOX audit。 由此可用以下逻辑判断： 1、IPO当年： 不需要，因为IPO当年公司属于 non-accelerated filer（AF和LAF的标准有一条是至少向SEC提交过一份年报） 2、上市第二年. （1）在Q2结束后先做个市值测试（Public float test），如果超过了7亿美金，公司变成Large Accelerated Filer，那就乖乖认命，不用再考虑是不是EGC。

The Sarbanes–Oxley Act of 2002 is a United States federal law that mandates certain practices in financial record keeping and reporting for corporations.

SOX auditing requires that "internal controls and procedures" can be audited using a control framework like COBIT. Log collection and monitoring systems must provide an audit trail of all access and activity to sensitive business information.

SOX compliance is the act of adhering to the financial reporting, information security and auditing requirements of the Sarbanes-Oxley (SOX) Act, a US law that aims to prevent corporate fraud. To be SOX compliant, public companies doing business in the US must:

SOX 法案旨在通过对组织如何保护财务记录不被篡改制定严格的监管规定，并使审计师更加独立于客户，从而防止公司欺诈行为。 该法案涉及的内容非常广泛和全面，共包括 11 条。 其一些最显著的影响包括： 创建上市公司会计监督委员会 (PCAOB)。 加强财务报告要求。 让公司高管亲自负责财务披露和控制。 提高外部审计师和分析师的独立性。 保护举报人。 SOX 法案成立了 PCAOB，这是一家非营利性公司，负责制定财务审计标准，并对审计上市公司的会计师事务 …

2023年5月18日 · What is a SOX Audit? To comply with the Sarbanes-Oxley Act of 2002 (SOX), organizations are required to conduct a yearly audit of financial statements. A SOX compliance audit is intended to verify the financial statements of …

2024年5月17日 · SOX compliance software enables teams to free up time to perform more value-add audits, increase the quality of internal controls, improve real-time visibility into SOX environments, boost external auditor collaboration — and ultimately avoid financial restatements.

What Is a SOX Audit? A SOX audit assesses a company’s compliance with the Sarbanes-Oxley Act (SOX) of 2002. The audit involves a thorough examination of a company’s internal control structure and financial reporting procedures to ensure that they are up to standard.

2024年7月16日 · A SOX audit, also known as a Sarbanes-Oxley audit, is an essential compliance process that all publicly traded companies in the United States must undergo to adhere to the regulations established by the Sarbanes-Oxley Act of 2002.