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Corviniti/Services/SOX & Internal Controls

Services / SOX & Internal Controls

SOX & Internal Controls

Design, documentation, and assessment of internal controls over financial reporting, built to meet SOX requirements without burying your team in process.

Or email info@corviniti.com · book a 30-minute call

SOX Readiness

A control environment scoped to your listing timeline and 404 requirements.

ICFR Design & Testing

Controls documented under COSO and tested the way auditors test them.

Remediation

Material weaknesses and significant deficiencies closed, with evidence.

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
Why Corviniti for SOX

Controls that pass testing, not just documentation

Undocumented controls are one of the six gaps that most often delay public filings, and building SOX documentation from scratch takes 12 to 18 months when it is left too late. A control environment that exists only on paper fails the first time an auditor tests it.

Corviniti designs controls around how your business actually operates. Our team has tested ICFR as PCAOB auditors, so we document controls with the precision, evidence, and ownership auditors look for, and we right-size the framework so a lean finance team can actually operate it.

Full 404(b) attestation usually has a grace period after listing, but you need a reliable control environment from day one. We build the framework that fits your stage and scales with you.

What our SOX practice covers

SOX readiness assessmentsGap analysis against COSO and a remediation roadmap sequenced to your timeline.
Risk assessment & scopingMateriality-driven scoping that keeps the control set proportionate.
Control design & documentationNarratives, flowcharts, and risk-control matrices auditors can test.
Key report & IPE testingInformation produced by the entity, validated at the source.
ITGC & system controlsAccess, change management, and the IT controls financial reporting depends on.
Management testing programsTest plans, sampling, and workpapers for management’s own assessment.
Material weakness remediationRoot-cause fixes with the evidence trail to support closure.
Audit coordinationWalkthrough support and issue resolution with your external auditors.

Scope Your Project

Why Choose Us?

Big 4 expertise,
boutique agility

Corviniti provides accounting and advisory services with the technical depth of a Big 4 practice and the responsiveness of a dedicated boutique. We bring senior-level attention to every engagement and stay involved until the work is complete.

Get In Touch

Startups and US capital markets are our focus

From growth-stage companies preparing for their first capital raise to established companies navigating complex public market transactions, Corviniti provides the accounting and advisory support that capital markets activity requires.

  • Startup and Fundraising Focused (including Venture Capital)
  • Built for Capital Markets (including IPO and SPAC transactions)
  • Boutique Attention
  • Big Four Experience
  • Transaction Deadline Oriented
Contact Us

Contact Us to Learn More

Call: (347) 472-1115
Email: info@corviniti.com

The best way to get started is to complete the form below. Tell us a bit about your business and we will advise on how best to get started.

We will get back to you within 24 hours.

Ro Sokhi, CPA
Ro Sokhi, CPA
Founder · Big Four trained · 20+ years

We will get back to you within 24 hours.

Frequently Asked Questions

When does SOX apply to us?

SOX 302 certifications apply from your first periodic report as a public company. Management’s 404(a) assessment typically begins with your second annual report, and auditor attestation under 404(b) depends on your filer status. Emerging growth companies get relief from 404(b) for up to five years.

How long does SOX readiness take?

Building documentation from scratch takes 12 to 18 months for most companies. Starting earlier means the work happens on your schedule instead of the SEC’s.

We received a material weakness. What now?

Root-cause analysis first, then remediation with evidence. A material weakness closes only when the fixed control has operated effectively for a sufficient period, so speed of diagnosis matters.

Can a small finance team really sustain SOX?

Yes, if the framework is right-sized. Over-scoped programs fail because teams cannot operate them. We scope to what is material and design controls that fit how your team already works.

Do you test controls or just document them?

Both. We design, document, and operate management testing programs, and we coordinate directly with external auditors on their testing.