PCAOB
Skill packages tagged with “PCAOB”
SEC 10-K — MD&A and Financial Statement Notes Drafter
Draft and validate the Management Discussion & Analysis (MD&A) section and key financial statement footnotes of the SEC Form 10-K annual report. Ensures compliance with Regulation S-K Items 303 (2021 amended structure), 305, 105, and 106 (cybersecurity, effective December 15, 2023), Reg G/Item 10(e) non-GAAP measure rules, SEC interpretive guidance, and PCAOB expectations for critical accounting estimates. Covers all required US GAAP footnote topics including EPS (ASC 260), subsequent events (ASC 855), and related parties (ASC 850).
SOX Section 404 — Internal Control over Financial Reporting Narrative
Draft and validate management's assessment of Internal Control over Financial Reporting (ICFR) per SOX §404, aligned to the COSO 2013 framework and PCAOB AS 2201. Produces process narratives, risk-control matrices (RCMs), and control descriptions for each significant account and business process.