In an effort to restore investor confidence in the integrity of public reporting, Congress passed the Sarbanes-Oxley Act of 2002. The processes and documentation required for compliance are rigorous; companies must have established procedures for meeting their reporting obligations, and CEOs and CFOs must personally certify that their companies' statements are complete and accurate. For most companies, the requirements and challenges presented by Section 404 may command the services of an independent advisor who can assist with compliance.

Weiser provides public companies with the following compliance services:

• Assessing and documenting the internal control environment at the entity level
• Assessing and documenting controls at the process, transaction and application level that relate to the reliability of financial reporting
• Testing controls
• Identifying control weaknesses and providing recommendations for resolving those weaknesses

Thought Provoking Questions on Business Risk

For more information regarding the Sarbanes-Oxley Act of 2002, visit http://www.sec.gov/divisions/corpfin/faqs/soxact2002.htm.