SESGLO audits OTCQX, OTCQB and small-cap SEC issuers, companies going public through a reverse merger, Form S-1 or Regulation A+, companies uplisting to Nasdaq or NYSE American, and Latin American foreign private issuers filing Form 20-F. Every engagement is partner-led, performed under PCAOB standards, and priced with a fixed fee agreed in writing before fieldwork.
Who we audit
From the first Super 8-K to the uplisting application and the recurring 10-K and 10-Q cycle.
PCAOB audits and 10-Q reviews for OTCQX, OTCQB and OTCID issuers.
View servicePartner-led audits for smaller reporting companies filing 10-K and 10-Q.
View serviceQuarterly interim reviews under PCAOB AS 4105, planned with the annual audit.
View serviceSuccessor-auditor onboarding, Form 8-K Item 4.01 timing and predecessor communications.
View serviceWhen your prior auditor's work on your company was found deficient.
View serviceAudits and re-audits that support an OTC-to-exchange listing application.
View serviceAudits of the operating company for Form 10 information due at closing.
View serviceTwo-year audits for emerging growth companies and smaller reporting companies.
View serviceAudited financial statements for Form 1-A and ongoing Form 1-K reports.
View serviceIFRS and U.S. GAAP audits under PCAOB standards, in English and Spanish.
View serviceA bilingual PCAOB auditor for companies from Latin America listing in the U.S.
View serviceIntegrated ICFR audits under AS 2201 and clear communication of deficiencies.
View serviceThe problem
Large firms rarely prioritize a microcap or OTC issuer, and some small firms struggle to keep pace with PCAOB expectations. The result is missed deadlines, re-audits and surprise invoices. SESGLO was built to be the opposite: senior-led, fixed-fee and documented to PCAOB standards from day one.
The signing partner takes part in planning, risk assessment and the review of significant matters — not just the final sign-off.
Workpapers are prepared to PCAOB AS 1215 from the start, so the file is complete and assembled on time.
A written scope, a week-by-week timeline and a fixed fee before we start. Scope changes require a written change order.
How we engage
We run independence checks under Rule 2-01 of Regulation S-X and PCAOB Rule 3520, agree on scope, fee and timeline, and issue the engagement letter before any fieldwork begins.
We identify significant accounts, fraud risks and risks of material misstatement (AS 2110), and walk through the processes that feed your financial statements.
Substantive procedures, controls testing where required, and weekly status calls with your CFO, controller and SEC counsel.
Engagement quality review under AS 1220, audit report issuance, consents for registration statements and support through SEC comment letters on our work.
Trust, verified
Verify our registration
PCAOB Firm ID: 7184 · Asesoria Global, Sociedad Anónima
SESGLO's audit practice is registered with the Public Company Accounting Oversight Board. Open our record on the PCAOB's public Auditor Search to confirm our registration status.
Why issuers choose SESGLO
Public-company engagements are performed under PCAOB auditing standards. Verify our registration with Firm ID 7184.
Engagement teams work in English and Spanish — with management, local accountants and source documents.
Revenue (ASC 606), leases (ASC 842), stock compensation (ASC 718), business combinations (ASC 805) and IFRS reporting.
We serve issuers across the United States with secure document exchange, and travel on site when the engagement requires it.
Weekly status calls, a shared request list and direct access to the partner. We chase the open items, not your CFO.
Fixed fee, written scope, written change-order policy. See how we price audits.
Latest insights
Written by our audit team and sourced to SEC, PCAOB and OTC Markets rules.
Most of the PCAOB's recent rulemaking is written for audit firms, but finance teams feel it too: in data requests, confirmation practice, closing deadlines and how the auditor responds if a problem turns up after the report is issued. This guide translates the changes into what an issuer should plan for.
Both OTC Markets tiers require audited financial statements from a PCAOB-registered auditor, but OTCQX adds financial, float and governance tests that change how a company prepares. Here is a rule-by-rule comparison based on the April 2026 rule books.
A registration number is the starting point, not the answer. This guide shows CFOs and audit committees how to use the PCAOB's own public databases and SEC EDGAR to check a prospective audit firm before signing an engagement letter.
FAQ
It is a public accounting firm registered with the Public Company Accounting Oversight Board under Section 102 of the Sarbanes-Oxley Act of 2002. Only PCAOB-registered firms may prepare or issue audit reports for SEC issuers and SEC-registered broker-dealers. SESGLO's audit practice is registered with the PCAOB, and you can confirm our status on the PCAOB's public Auditor Search using our Firm ID.
Generally yes if you file audited financial statements with the SEC: annual reports on Form 10-K or 20-F, registration statements such as Form S-1 or Form 10, and Super 8-K filings after a reverse merger. SEC-registered broker-dealers also need one. OTC Markets requires annual audits by a PCAOB-registered firm for OTCQX and OTCQB companies, with limited exceptions. Private companies with no SEC or OTCQX/OTCQB obligations usually do not.
A PCAOB audit follows the auditing standards of the Public Company Accounting Oversight Board and is required for SEC issuers. An AICPA audit follows generally accepted auditing standards issued by the AICPA's Auditing Standards Board and is used for private companies and other non-issuers. PCAOB audits carry specific documentation, independence and reporting requirements, and the auditor is subject to PCAOB inspection.
Yes. Foreign private issuers filing Form 20-F must be audited under PCAOB standards by a PCAOB-registered firm. They may present financial statements under IFRS as issued by the IASB without reconciliation to U.S. GAAP, or under U.S. GAAP. Our engagement teams work in English and Spanish, which helps with source documents, management meetings and board communications.
It depends on the company's size, the number of entities, the quality of its records and whether prior periods must be re-audited. As a general reference, first-time engagements often take several months from kickoff to report. We give you a week-by-week timeline keyed to your SEC or OTC Markets deadline, and a fixed fee, in the written proposal before fieldwork starts.
Section 404(b) requires an auditor's attestation on internal control over financial reporting for accelerated and large accelerated filers. Non-accelerated filers, including smaller reporting companies with annual revenues under $100 million, and emerging growth companies are exempt. Newly public companies also get a transition period. Management's own assessment under Section 404(a) still applies after the first annual report.
Yes. We audit SEC-reporting companies quoted on OTCQX, OTCQB and OTCID, including companies preparing to uplist to Nasdaq or NYSE American. OTC Markets replaced the Pink Current Information tier with the OTCID Basic Market on July 1, 2025. We coordinate the audit calendar with your OTC Markets annual certification and SEC filing deadlines.
Contact us the same day at info@sesglo.com. Once independence and client-acceptance procedures are complete, we can agree on a timeline. Your company must report the change on Form 8-K Item 4.01 within four business days, and we coordinate the required predecessor-auditor communications under PCAOB AS 2610 so the next filing deadline is protected where possible.
