A Lubbock, Texas-based management consulting firm, Bergstein Enterprises draws on the varied knowledge of its staff to serve companies throughout Texas and eastern New Mexico in areas like operational management, human resources, finance, IT, and safety, among others. Ben Boston, CFO of Bergstein Enterprises, facilitates all fiscal reporting, utilizing experience that includes control testing in accordance with the Sarbanes-Oxley (SOX) Act.

2.  A Lubbock, Texas-based management
consulting firm, Bergstein Enterprises draws
on the varied knowledge of its staff to serve
companies throughout Texas and eastern
New Mexico in areas like operational
management, human resources, finance,
IT, and safety, among others. Ben Boston,
CFO of Bergstein Enterprises, facilitates all
fiscal reporting, utilizing experience that
includes control testing in accordance with
the Sarbanes-Oxley (SOX) Act.

3.  Passed by the US Congress and signed into
law by President Bush in 2002, the Sarbanes-
Oxley Act is aimed at protecting investors
from the repercussions of fraudulent
corporate accounting. Following such
highly publicized cases of corporate fraud
at companies like Enron and WorldCom,
the act has served to bolster investor
confidence and defend shareholders.
SOX introduced several reforms to federal
security regulations, including those
involving financial disclosures.

4.  One of its primary provisions, Section 302,
states that senior management
professionals must assess and endorse the
accuracy of all reported financial
statements. Section 404 requires the
existence of controls to regulate internal
financial activity and corporate
governance. Additionally, it requires
reporting methods to ensure the efficacy of
these controls. Other sections of the act
clarify such matters as legal repercussions
for fraudulent activity and public disclosure
regulations.