This section of Protiviti's "Guide to The Sarbanes-Oxley Act," addresses common questions focused on private companies and initial public offerings. Topics covered are: Any advice for a privately held company that intends to either undertake an IPO or sell to a public company during the next two to three years? If a private company has plans to go public sometime in the future, with plans to file an S-1 three years from now (which would require three years of audited financial statements), would three years of internal control attestation reports by its public accountants be required as well? And, should a privately held company implement provisions of Sarbanes-Oxley?