SERVICE
SOX gap analysis, material weakness remediation, and S-1 financial sections — sequenced 12 to 24 months before listing by someone who has spent ten years in the SEC-reporting seat at US-listed public companies. Someone who lives on the other side of the scrutiny you're preparing for.
THE PROBLEM
Most pre-IPO companies don't fail readiness because they can't fix things. They fail because they try to fix everything at once, with a team that's already underwater running the business.
The readiness assessment gave you a list, not a plan. Material weaknesses and significant deficiencies, neatly categorized — with no sequencing, no dependency map, and no view on which findings actually block the filing versus which can be documented in parallel.
SOX 404 looks like a wall. Internal controls over financial reporting, documented processes, tested controls — for a team that has never operated under that level of scrutiny and is already fully loaded on day-to-day operations.
The instinct is to throw money at it. More consultants, new systems, everything at once. That usually creates more chaos than it resolves — and a finance team that's been worked around instead of built up.
The timeline is the real constraint. A 12-to-24-month runway sounds long until you subtract audit cycles, system implementations, and the quarters your team must keep closing while remediation runs alongside.
WHAT WE DO
Every deficiency gets categorized by severity, solvability, and dependencies — then remediated in a sequence your existing team can actually absorb. Scope is set together at Gate 1; these are the building blocks.
SOX gap analysis. A control-by-control read of where you stand against SOX 404 requirements (see the SEC interpretive guidance on management's 404(a) assessment) — entity-level controls, key process controls, IT general controls — with findings ranked by what blocks the IPO versus what can wait.
Material weakness triage and remediation. Many findings are process failures, not people failures — and some deficiencies already have informal controls that only need documentation. The roadmap separates the two before anyone gets hired or replaced.
S-1 financial section preparation. Financial statements, footnotes, and MD&A drafted to Regulation S-K standards — written by someone who answers for these sections at a live US public company every quarter.
Audit firm selection and PCAOB-readiness diagnostic. Which firms fit your size and sector, what a PCAOB-registered auditor will ask for in year one, and how to have those answers ready before fieldwork starts.
Process documentation and control design. Close checklists, policies, and control narratives built around your existing team wherever possible. The goal is capability uplift, not replacing your people.
Public-company operating rhythm. Filing calendar, quarterly close discipline, and board reporting cadence installed before the IPO — so day one as a public company is a repetition, not a first attempt.
WHY US
How we work: every engagement passes the 4-Gate model — document intake, source reconciliation, independent cross-check, deliverable review — before anything reaches your auditor or your board. The founder, a US CPA with an MBA from IIM Ahmedabad, does the work personally — with a record of zero restatements, zero late filings, zero audit qualifications. See the model.
QUESTIONS
Email rohit@unfoldingvalues.com with your company name, ticker (or "pre-IPO"), and one sentence on the pain point. You'll hear back from Rohit — not a junior, not a form-response — within one business day.
Email rohit@unfoldingvalues.com