Restatement Risks: From debt/warrant and deferred compensation issues to FAS 109 and SG&A problems
Internal Control Risks: From documentation and personnel issues to account reconciliations and IT problems
Disclosure Control Risks: From problems with the financial close process to non-routine adjustment issues
Late Filing Risks: From insufficient time to insufficient personnel
Auditor Fee, Turnover Exposure: Including auditor market share by industry, fees as a percent of stratified revenue, and more
Enforcement & Litigation Risks: From pending litigation and SEC enforcement by industry to the top legal representation by industry
D&O Turnover, More: How do restatements and SOX 404 weaknesses impact board turnover, and vice-versa?