This tool contains two sample guides that can be used for successfully handling and organizing a private company’s public transition.

Key activities outlined in these samples include documenting the company's significant business processes affecting financial reporting; identifying risks, controls and areas of improvement in internal controls over financial reporting; implementing a process to test internal controls and report on that testing; remediating internal control gaps where necessary; evaluating the need for the internal audit function; and evaluating the need for enhanced financial reporting functions to support new reporting and disclosure requirements.