Public-company audits, done right.
The problem
The Big Four won't prioritize a $20M-cap issuer, and many mid-tier firms haven't kept pace with the PCAOB's inspection expectations. The result: cost overruns, restatements, and comment letters. We built our U.S. audit practice (SESGLO) to be the opposite — senior-led, fixed-fee, and inspection-ready by design.
The signing partner is in every planning meeting, every risk assessment, and every review note. No handing off to a first-year associate.
We document to AS 1215 discipline from day one, so your audit file stands up to PCAOB inspection without last-minute rework.
You get a written scope, a week-by-week timeline, and a fixed fee before we start. No change-order surprises at year-end close.
What we do
Integrated audits of Form 10-K and Form 20-F filings, plus quarterly interim reviews (AS 4105) of Form 10-Q. We plan the annual cadence so nothing slips into amendment territory.
Two-year comparative audits for Form S-1, Super 8-K, and Form 10 filings. Coordinated with your SEC counsel, underwriter, and investor-relations team so the filing timeline holds.
How we engage
Every engagement starts with risk assessment and ends with an audit file ready for PCAOB inspection — not the other way around.
We run independence checks under SEC Rule 2-01 and PCAOB Rule 3520, scope the engagement, agree on fee and timeline, and issue the engagement letter — all before any fieldwork begins.
We document risks of material misstatement at the assertion level, identify significant accounts and fraud risks, and walk through ICFR at the process level (AS 2110, AS 2201 when 404(b) applies).
Substantive testing, controls testing where applicable, and review of consolidation and tax provisions. Weekly status calls with the CFO, controller, and SEC counsel so there are no surprises at reporting.
Engagement quality review (AS 1220), audit report issuance, consent for the SEC filing, and support through the SEC comment-letter process if one arrives.
Why issuers choose us
Registered under Section 102 of the Sarbanes-Oxley Act. All public-company engagements conducted under PCAOB Auditing Standards.
Native English and Spanish capability for Latin American FPIs, maquila operations, and cross-border consolidations.
Revenue recognition (ASC 606), leases (ASC 842), stock-based compensation (ASC 718), business combinations (ASC 805), and crypto/digital-asset accounting.
We serve issuers headquartered in any U.S. state and foreign private issuers with U.S. operations — remote-first execution, on-site when the engagement requires it.
Weekly status calls, a shared audit PBC tracker, and direct partner access. Your CFO doesn't chase us — we chase the PBCs.
Fixed fee, written scope, written out-of-scope policy. If something material changes mid-engagement, we tell you — we don't invoice you and hope.
Frequently asked questions
PCAOB news & updates
Direct headlines from pcaobus.org. We monitor PCAOB rulemaking, inspections, standards activity, and enforcement so your audit plan stays current.
The PCAOB published its 2025 Annual Report summarizing the Board's operations, regulatory activity, and financial results for the prior year.
Read the report (PDF)PCAOB Chairman Demetrios (Jim) Logothetis will host an in-person forum on May 13, 2026, in Jersey City, NJ — featuring PCAOB staff, SEC, and FINRA presentations; livestream and CPE available.
Read the releaseSource: pcaobus.org/news-events. Asesoria Global (SESGLO) reproduces PCAOB headlines for client reference only; the PCAOB is an independent regulator and is not affiliated with our firm.