Step 1 of 8: Identity
Sarbanes-Oxley (SOX)
Evidence, analytics & program governanceThe "SOX Transition Readiness" workflow has 8 steps, in this order: Step 1 Identity, Step 2 Status, Step 3 Planning, Step 4 Build, Step 5 EGC, Step 6 Obligations, Step 7 History, Step 8 Audit. Steps must be completed in order; each unlocks the next.
Sarbanes-Oxley Act Sections 302/404/906; PCAOB AS 2201; COSO 2013
8 steps, completed in order. Each step is validated against the schema before the next unlocks.
Step 1 of 8
ScreenSarbanes-Oxley (SOX)step 1
Complete the Identity fields. Each value is validated against the schema before the next step unlocks.
Domain entity ID (required)
entityIdThe organisation or system this record is about — lowercase with dashes, e.g. acme-corp-hq. Pick one you have used before, or type a new id to create it.
Step 2 of 8
ScreenSarbanes-Oxley (SOX)step 2
Complete the Status fields. Each value is validated against the schema before the next step unlocks.
Transition status (required)
transitionStatusSet, never inferred — the routes to public status differ and produce different obligation dates.
Route to public statusoptional
publicRouteEnter route to public status.
Listing dateoptional
listingDateEnter listing date.
Step 3 of 8
ScreenSarbanes-Oxley (SOX)step 3
Complete the Planning fields. Each value is validated against the schema before the next step unlocks.
First required 404(a) assertionoptional
firstAssertionDueDateEverything else is planned backwards from this date.
Controls must be operating byoptional
controlsOperatingByDateThe binding constraint is almost always this date, not the testing window.
Testing must begin byoptional
testingStartsByDateEnter testing must begin by.
Documentation complete byoptional
documentationCompleteByDateEnter documentation complete by.
Step 4 of 8
ScreenSarbanes-Oxley (SOX)step 4
Complete the Build fields. Each value is validated against the schema before the next step unlocks.
Build stage (required)
buildStageA company at stage one is shown what to document, not a testing dashboard.
Slowest in-scope control frequencyoptional
slowestControlFrequencyDetermines the operating period the first assertion needs. A quarterly control needs three quarters to produce three instances; that is what sets the earliest possible assertion.
Step 5 of 8
ScreenSarbanes-Oxley (SOX)step 5
Complete the EGC fields. Each value is validated against the schema before the next step unlocks.
Emerging growth companyoptional
isEgcEnter emerging growth company.
EGC accommodations elected (required)
egcElectionsEnter egc accommodations elected.
EGC status lapses onoptional
egcWindowEndsOnThe five-year window ends. The obligations arriving when it does should not be a surprise.
Step 6 of 8
ScreenSarbanes-Oxley (SOX)step 6
Complete the Obligations fields. Each value is validated against the schema before the next step unlocks.
404(b) auditor attestation appliesoptional
section404bAppliesEnter 404(b) auditor attestation applies.
404(b) applies fromoptional
section404bAppliesFromEnter 404(b) applies from.
Step 7 of 8
ScreenSarbanes-Oxley (SOX)step 7
Complete the History fields. Each value is validated against the schema before the next step unlocks.
Pre-listing control documentation existsoptional
hasPreListingDocumentationA company with pre-listing documentation should not start empty. Where it does not exist, the platform does not pretend otherwise.
Pre-listing documentation referenceoptional
preListingDocumentationRefEnter pre-listing documentation reference.
Step 8 of 8
ScreenSarbanes-Oxley (SOX)step 8
No manual input is captured here: this step is completed from the preceding sections or by the platform.
No manual inputs in this step.
Continue with the next guide in this framework's table of contents.
The "SOX Evidence" workflow has 6 steps, in this order: Step 1 Identity, Step 2 Custody, Step 3 Validity, Step 4 Storage, Step 5 Review, Step 6 Audit. Steps must be completed in order; each unlocks the next.
Read guide Evidence, analytics & program governanceThe "SOX Programme Analytics" workflow has 6 steps, in this order: Step 1 Identity, Step 2 Measure, Step 3 Population, Step 4 Period, Step 5 Reporting, Step 6 Audit. Steps must be completed in order; each unlocks the next.
Read guide Evidence, analytics & program governanceThe "SOX Whistleblower Channel" workflow has 6 steps, in this order: Step 1 Identity, Step 2 Routing, Step 3 Substance, Step 4 Outcome, Step 5 Protection, Step 6 Audit. Steps must be completed in order; each unlocks the next.
Read guide