Corporate Governance, Financial Compliance, Emerging Markets Risk Management & Litigation Support Services for Boards and Senior Officers of Publicly listed companies. Services include: • Governance Best Practices – Assessment & Implementation • Corporate Governance & Reducing Risk – Board-Level Risk Management Assessment • Hot Topic Executive Briefings and Advanced workshops Validation/implementation of effective internal controls in financial disclosure is a key responsibility for senior officers & board members. Services include: • NI 52-109 – Implementation/validation of effective compliance with NI 52-109 Certification of Issuer’s Interim & Annual Filings and Disclosures (TSX based entities) • COSO 2013 – Cost-effective COSO 2013 compliance to assist Canadian & U.S. entities in the implementation of the new Internal Controls Framework from COSO. A framework is a required declaration in public filings in US and Canada. • “Present & Functioning” validation assessment services for COSO 2013 standards. • SOX 404 – Implementation/validation of effective compliance with SOX 404 Emerging Markets Risk Management Services include: • Assessment Services for Financial/Internal Controls – NI 52-109 and SOX 404 • Risk Management & Due Diligence Services – Managing Risk • Anti-Bribery/Anti-Corruption Legislation – Review of legislation focused on Bribery and Corruption in Canada the Corruption of Foreign Public Officials Act and U.S. Foreign Corrupt Practices Act; Forensic Audit Services - We work with legal counsel, D&O insurers to provide: • Litigation support and Internal Controls Review – Assessment of effectiveness of internal controls over financial reporting • Expert Witness – Support to defendant legal counsel in areas such as NI 52-109 compliance • Financial Compliance “Bullet-Proofing” – Confirmation if best efforts were made to provide reasonable assurance that internal controls were properly implemented and operating effectively.