Sarbanes-Oxley Multiple Locations Scoping Memo

Assess multiple locations for Sarbanes-Oxley compliance to define Section 404 scope, identify financially significant business units, and determine which locations and entitywide controls need documentation and testing. This tool helps establish compliance boundaries, focuses testing efforts where they matter most, and supports organized planning across multiple locations for internal control documentation and testing. It provides a framework for evaluating which business units and locations should be included in the compliance review, clarifying where control documentation is required, and where testing should be prioritized.

Key Features:

• Defines the scope for Section 404 compliance
• Focuses on whether business units are individually financially significant
• Identifies which locations need testing