Financial statements for public companies come with their own set of requirements and challenges. FML has extensive experience in public audit and attestation services.
Our experience includes not just services related to standard periodic filings (10-K, 10-Q, etc.) but also for initial public and secondary offerings (S-1, S-3, S-4 and more). We are familiar with SEC requirements relating to business combinations, acquisitions and other significant transactions of issuers. Our services range from working with clients responding to SEC comments to providing “comfort letters” requested by underwriters and others.
The secret of our success is deep senior-level expertise. You work closely with senior-level staff and partners, each with extensive SEC reporting, accounting knowledge and experience. In fact, significant partner level review and oversight is the norm for FML public audits. Additionally, our staff working with public companies are required to have specialized continuing education in auditing and reporting for public companies, as well as a knowledge of changes from the SEC and PCAOB.