Sarbanes-Oxley Act

The Sarbanes-Oxley Act was introduced by the US legislature after the disclosure to the market of several accounting scandals, having produced significant effects that last until these days on Brazilian companies as well. The subsidiaries of foreign companies registered with SEC and the Brazilian companies with securities traded at US stock exchanges shall comply with such Act.

Among the most significant aspects of this legislation are the responsibilities of the CEO and CFO in the certification for the financial statements (Sections 302 and 404). The certification shall be supported by the efficiency of the internal controls system adopted by companies in their headquarters and subsidiaries.

With extensive knowledge about the methodology of internal controls framework, widely known in the world market as COSO, UniQue is able to assist Companies that shall comply with such requirements regarding the update of documentation of the control system in operation, adherence tests of the adopted internal controls, and the continuous monitoring of the adopted controls efficiency through the partial or total outsourcing of internal audit or internal controls department.

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