Accounting & Auditing Positions

The Big Four firms have weighed in on Sarbanes-Oxley. But don’t get your hopes up that they’ll publish “how-to’s” for companies that want to use their own resources to prepare for their audits. Of course, if you want to hire a second firm to tell you what your primary firm will ask, that’s another story…

Here’s a sampling of their whitepapers

Ernst & Young LLP Publications

• Corporate Reform – The New Auditor Independence Rules: Implications for Audit Committees and Management
• Preparing for Internal Control Reporting: A Guide for Management’s Assessment under Section 404 of the Sarbanes-Oxley Act
• Section 404 Post-Implementation—What You Should Be Thinking About Now

PricewaterhouseCoopers Publications

• Key Elements of Antifraud Programs and Controls
• Strategies for Meeting New Internal Control Reporting Challenges
• Timeline of Sarbanes-Oxley Act Requirements

KPMG LLP Publications

• Financial Close & Sarbanes-Oxley e-Survey
• Managing Risk with Controls in the Age of Sarbanes-Oxley
• Sarbanes-Oxley Section 404: An Overview of the PCAOBs Requirements

Deloitte & Touche LLP Publications

• Corporate Governance Disclosure Checklist
• Meeting the Challenge: How Financial Institutions are Responding to Sarbanes-Oxley
• Sarbanes-Oxley Readiness Survey
• Sections 302 and 404 Readiness Assessment Sarbanes-Oxley Article