The senior partner of Wojtysiak & Co., CPAs, has been approached by a small, publicly traded corporation wishing to change auditors. The Wojtysiak firm does not audit any other public companies. Because of the Sarbanes-Oxley Act of 2002, Mike Wojtysiak, the senior partner, needs to know the regulatory issues facing his firm if it accepts the new engagement.

Required

Draft a report that outlines the Sarbanes-Oxley considerations for a firm such as the Wojtysiak firm. Locate the actual act (Public Law 107-204) or perform a thorough summary and review it prior to preparing the report. The full act may be found at corporate.findlaw.com/industry/corporate/docs/publ107.204.html.