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.

Need Answer 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) the full act may be found at www.gpo.gov/fdsys/pkg/PLAW-107publ204/pdf/PLAW-107publ204.pdf