This sample document can be used as a general guide to help companies comply with the Sarbanes-Oxley Act of 2002 pursuant to a public debt offering.

Major tasks include: conduct a quantitative and qualitative risk assessment using recent financial data and limited subjective assessment of financial account; identify controls and processes where self-assessment can be utilized; develop the process, documentation and training to support the self-assessment; perform internal control testing; and perform a step-by-step walk-through of each business process while inspecting relevant documentation to confirm that controls are properly designed and operating.