Sarbanes-Oxley Advisory & Compliance Services

 In July 2002, President Bush signed the Sarbanes-Oxley Act into law. The act established rules that have a significant impact on publicly held companies and their auditors. As required by Section 404 of the Act, the Securities and Exchange Commission ("SEC") established rules regarding management's reporting on internal control over financial reporting. These rules require a company to include in its annual filings with the SEC (Forms 10-KSB and 10-K) a report on the company's internal control over financial reporting.

Pender Newkirk & Company stands ready to assist public companies with various requirements of the SEC in connection with the evaluation of internal control over financial reporting. We can assist with the required documentation, evaluation of the design of the system, and testing of transactions to ensure the operating effectiveness of internal control systems over financial reporting. Since we are auditors of public companies ourselves, we are experienced in the coordination of these evaluation procedures with the company's independent auditors so as to make their attestation engagement run as smoothly as possible.