SOX 404B Compliance

Helping you make early preparations for SOX 404B compliance is our priority. Allow us to guide you on a path that makes your transition into an accelerated filer status smoother.

Being a public company is not a one time event. You don’t just wake up one morning, become a public company, and then just call it a day. NO! It’s a journey that involves a lot of preparation and processes, and like a body, it needs each one of these processes to be in optimal state. So, obtaining emerging growth company status is not the end. You continue to grow and you’ll be suddenly hit with the need for SOX 404B compliance.


SOX 404B requires your auditor to attest and report on your management team’s assessment of the effectiveness of your internal controls. Like the SOX 404A, this is to help bolster and maintain public trust through accurate financial reporting, and greater transparency. In other words, being compliant with SOX 404B will provide the advantage of public validation and trust to your company.

As your company grows after your IPO, you’re going to need to make early preparations for SOX 404B compliance. As an emerging growth company, you are very susceptible to being unprepared for SOX 404B compliance. This is because you can quickly move into an accelerated filing status, or large accelerated filing status, and be required to comply with all aspects of the SOX 404B.

This is why it’s vital for you to assess your control environment and determine the key controls that must be tested before your filing status changes. With this, you’ll be able to efficiently review your internal controls and proffer a management assessment over the design and operating effectiveness of your ICFR (Internal Controls over Financial Reporting).


We recommend that you start making early preparations for your SOX 404B Compliance. But don’t worry! Rest easy and remain calm! A2Q2 is here to help you breeze through the process by:

  • Utilizing a Top-Down approach to risk management
  • Conducting and documenting walk-throughs
  • Testing key controls
  • Evaluating exceptions
  • Recommending remediations
  • Determining key controls to test

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