PKF Sridhar & Santhanam LLP


Sarbanes Oxley Compliance (SOX) & Internal Control Over Financial Reporting (ICFR) is a set of control requirements that regulate the working of financial statements. This demands more scrutiny and exercises a deeper insight into the functionality of all aspects. The PKF S&S LLP approach to SOX & ICFR initiates with :

  • Documentation : where the process flow of the client's system is documented. This enables an enhanced comprehensibility.
  • Review and testing : The output of each activity is reviewed for compliance with control requirements.
  • Remediation planning and review: Where any disruption in the functional flow is noted and as a rectification procedure, a New plan for implementation is chalked out, implemented and tested