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The implementation of the Sarbanes-Oxley Act in the United States has created the need for more rigorous and disciplined requirements in Canada. To this effect, Canadian Securities Administrators ("CSA") has published Multilateral Instrument 52-109 "Certification of Disclosure in Issuers’ Annual and Interim Filings" (“MI 52-109”).
Sarbanes-Oxley Sections 302 and 404 and MI 52-109 address financial reporting disclosure and the design and operating effectiveness of internal controls. Successful compliance with these rules requires considerable organization, focus and time, which is where RSM Richter can help. |
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RSM Richter has the tools and methodologies to help you comply with Sarbanes-Oxley or MI 52-109. Our multi-phased financial reporting process evaluation will assist in documenting and assessing your company's internal controls. The four phases of our approach, which is tailored to the specific needs and complexities of your company, are:
- Planning and Business Risk Assessment
- Assessing Design Effectiveness
- Assessing Operating Effectiveness
- Ongoing Monitoring