SOX Compliance
Sarbanes-Oxley Compliance
Managed by Experienced Professionals
Annual SOX 404 Compliance
We manage management's annual assessment of internal controls over financial reporting -- from scoping and testing through deficiency evaluation and the final 404 conclusion.
Control Testing and Documentation
We design and execute control testing procedures, document results in auditor-ready format, and assess the severity of any identified deficiencies.
Scalable for Your Company's Stage
Whether you are a newly public company managing your first SOX cycle or an established filer streamlining an existing program, we provide the right level of support.
100+
Successful transactions completed
20+
Years of experience
$5 - 50m
Average size of transaction
$20-200m
Average market cap of clients across tech, manufacturing & services
SOX Compliance Support for Public and Pre-Public Companies
What makes us different?
SOX compliance is a recurring obligation that demands senior attention, consistent execution, and a thorough understanding of what external auditors expect when they assess ICFR. For many companies, the annual SOX cycle is resource-intensive and disruptive — particularly when the internal team is stretched across other priorities or when the control environment has not kept pace with the company’s growth.
Corviniti provides SOX compliance support that goes beyond checking boxes. We help management build a control program that is genuinely effective — one that produces reliable financial reporting and holds up under auditor scrutiny — while managing the process efficiently so it does not consume more internal resources than necessary.
We work with newly public companies managing their first 404 cycle, established filers looking to strengthen or streamline their existing program, and companies responding to auditor findings or remediating identified deficiencies. In every case, our focus is on building a compliance program that works for the business, not just for the auditors.
We help with:
- SOX 404 Scoping: Define the scope of the annual SOX assessment, including significant accounts, processes, and locations, based on financial reporting risk.
- Control Design Assessment: Evaluate whether existing controls are properly designed to prevent or detect material misstatements in the financial statements.
- Control Testing: Design and execute testing procedures for key controls, document results, and assess whether controls are operating effectively.
- Deficiency Evaluation: Assess the severity of identified control deficiencies — distinguishing between control deficiencies, significant deficiencies, and material weaknesses.
- Management’s 404 Assessment: Prepare management’s written assessment of ICFR effectiveness, including the framework used, the scope of the evaluation, and the conclusion.
- Auditor Coordination: Manage the relationship with external auditors during the SOX cycle, providing organized documentation and responding to auditor questions efficiently.
- Remediation Support: Design and implement remediation plans for identified deficiencies, document the steps taken, and support re-testing to confirm effectiveness.
- SOX Program Documentation: Maintain and update the full set of SOX program documentation — process narratives, risk and control matrices, testing workpapers, and management conclusions.
- Ongoing Monitoring: Establish monitoring procedures to identify control failures or changes in the control environment between annual testing cycles.
- SOX Program Efficiency Review: Assess your existing SOX program for opportunities to reduce cost and effort while maintaining compliance — particularly relevant for companies with mature programs.
Why Choose Us?
Big 4 expertise,
boutique agility
Corviniti brings Big 4 audit and internal controls experience to SOX compliance engagements, combined with the practical focus of a boutique that understands what is appropriate for your company’s stage. We build compliance programs that work — for your operations and for your auditors.
Startups and US Capital Markets are our focus
From newly public companies managing their first SOX cycle to established filers looking to strengthen or streamline their compliance program, Corviniti provides the right level of support at every stage.
- Pre-IPO and Newly Public Companies
- Built for Capital Markets (including IPO and SPAC transactions)
- Boutique Attention
- Big Four Experience
- Transaction Deadline Oriented
Contact Us To
Learn More
Call: (347) 472-1115
Email: info@corviniti.com
Tell us where you are in your SOX compliance cycle and what your current challenges are. We will respond within 24 hours.
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Frequently Asked Questions
Section 404(a) requires management to assess and report on the effectiveness of the company’s internal controls over financial reporting as of the end of each fiscal year. This assessment must be included in the annual report on Form 10-K and must identify the framework used (typically COSO), the scope of the evaluation, and management’s conclusion on ICFR effectiveness. If any material weaknesses are identified, they must be disclosed.
For most companies, the active portion of the SOX cycle — scoping, testing, deficiency assessment, and management’s conclusion — takes three to four months. Companies typically begin planning and scoping in the second or third quarter and complete testing and documentation before year-end. The timeline depends on the size and complexity of the company and the maturity of the control environment.
Section 404(a) requires management’s assessment of ICFR effectiveness. Section 404(b) requires the external auditor to independently attest to management’s assessment. Section 404(b) applies to accelerated filers and large accelerated filers — smaller reporting companies and non-accelerated filers are currently exempt. Newly public companies typically have a grace period before 404(b) applies.
A material weakness means that management must conclude that ICFR is not effective as of year-end and disclose the weakness in the annual report. It does not mean the company has violated SOX — disclosure of a material weakness is itself a SOX compliance requirement. The key obligations are to disclose the weakness accurately, implement a remediation plan, and re-test to demonstrate that the weakness has been addressed.
We design compliance programs that are proportionate to the company’s size and risk profile. A smaller public company does not need the same volume of documented controls as a large accelerated filer — what it needs is a focused, well-designed set of controls covering the financial reporting risks that matter most. We help identify those risks and build a lean, effective program around them.
Yes. Many companies — particularly those that built their SOX program quickly ahead of an IPO — find that their program has become more burdensome than it needs to be. We assess the existing program, identify controls that are redundant or over-tested, and recommend adjustments that maintain compliance while reducing the annual effort. This is one of the more valuable engagements we do for mature public companies.
Yes. We regularly work with foreign private issuers and companies with cross-border structures, including IFRS reporting, US GAAP reconciliations, and multi-entity consolidations for companies with domestic and international subsidiaries.
In most cases, we can begin within a few days of finalizing our agreement. Our onboarding process is straightforward — a brief discovery session, a clear statement of work, and secure access setup. We do not have lengthy intake procedures that delay the start of actual work.
