Sarbanes-Oxley compliance requirements have elevated the role and responsibility of audit professionals, while calling for increased accountability from top company executives. Corporate disclosure, compliance oversight, controls monitoring, company training, and the public accounting practices, all have been impacted by section 404 of the Sarbanes-Oxley Act. This rule requires management to assess the effectiveness of the company's internal controls over financial reporting and include its findings in the company's annual report to its shareholders.

For all Securities & Exchange Commission ("SEC") registered organisations, whether subsidiaries of US domestic registrants or foreign private investors, that need to comply with the requirements of section 404 of the Sarbanes-Oxley Act, Moore Stephens LLP Singapore provides a range of services to help you achieve compliance.

Being registered with the Public Company Accounting Oversight Board (PCAOB), our advisory services include project management assistance, technical support, determining the risk assessment and scoping activities, assisting in documentation and evaluation efforts, training, quality assurance, and review. For non-audit clients, we can also provide direct assistance in the evaluation and remediation of controls.

Our work would incorporate the following:

• Project management;


• Technical support including scoping, documentation, evaluation, and reporting;


• Risk assessment;


• Change management;


• Training and training materials;


• Control environment assistance;


• Documentation support;


• Design and execution of solutions;


• Quality assurance and review activities; and


• Process improvement.