Small manufacturers preparing for an IPO, merger, or private equity investment often face a sobering reality: investors want to see strong financial controls. The Sarbanes-Oxley Act (SOX) sets the ...

In a regulatory filing, Macy’s (M) said that in the course of preparing the company’s financial statements for the interim period ended November 2, 2024, management identified a material weakness in ...

SARBANES-OXLEY REQUIRES MANAGEMENT to include an assessment of internal controls over financial reporting, using a suitable framework, in the annual report. While a number of frameworks are available, ...

After several years of sluggish activity, the public markets are showing renewed momentum, from traditional initial public offerings (IPOs) to mergers with special purpose acquisition companies (SPAC) ...