Interim SEC Filings 10K,6K are they in scope? 375



  • Cna you please provide an opionin.
    For companies filing Quarterly (10k) and Foreigners filing half yearly (6K). Do we need to include in scope those processes that produce these interim filings. The Sox law says ’ to attested financials’ which is the year end audited filings. Probme may rise that account reconciliatiosn don’t occur until year-end generally and this would leave open to fraud the interim filings.



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  • For companies filing Quarterly (10k) and Foreigners filing half yearly (6K). Do we need to include in scope those processes that produce these interim filings.
    Ultimately yes, because they are the same processes that produce all of your filings.
    A mandatory process for SOX is the ‘Financial Statements Close Process’ and it is this process that ultimately produces all of your filings. You will have to have evaluated your controls over this process and ensure that they have operated throughout the entire accounting period. You must ensure that the scoipe of this process covers any significant filings.


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