We believe in creating a strong working relationship with our clients to determine their specific accounting and compliance needs.


Holbrook & Manter Sarbanes-Oxley Compliance Services

Holbrook & Manter has performed numerous Sarbanes-Oxley (SOX) compliance engagements and have a team of professionals with valuable experience in this field. Our team can assist your organization with many aspects in fulfilling your Sarbanes-Oxley requirements.

What is Sarbanes-Oxley?

The Sarbanes-Oxley Act of 2002 (often shortened to SOX) is legislation passed by the U.S. Congress to protect shareholders and the general public from accounting errors and fraudulent practice on the enterprise, as well as improve the accuracy of corporate disclosures. Section 404 of Sarbanes-Oxley, mandates the U.S. Security and Exchange Commission (SEC) to adopt rules requiring each issuer, to include an internal control report that contains management’s assertions regarding the effectiveness of the company’s internal control structure and procedures over financial reporting. Section 404 also requires the company’s auditor to attest to the effectiveness of the company’s internal control over financial reporting in accordance with standards established by the Public Company Accounting Oversight Board (PCAOB). The Committee of Sponsoring Organizations (COSO) published the 2013 Internal Control – Integrated Framework (The COSO Framework) which is an update of the original 1992 version. The COSO Framework is recognized as the leading framework for designing, implementing, and conducting internal control and assessing the effectiveness of internal control. The COSO Framework can be utilized as a guide in implementing and sustaining a successful SOX compliance program.

Sox 404 Services Offered by Holbrook & Manter

We offer a risk based approach to Sox compliance and our services include:

  • Project planning
  • Project management
  • Risk assessment
  • Control documentation and framework
  • Detailed control compliance testing
  • Remediation of control weaknesses
  • Evaluation of testing results