SEC reporting in today's environment is more complex than ever and changing at an unprecedented pace. Many public companies are finding it increasingly difficult, if not impossible, to keep up. In addition, the Sarbanes-Oxley Act and other regulations have severely limited the ability of companies' external auditors to assist them as they previously did in implementing and reporting on these complex matters.

In response to these issues, Marcum, which is registered with the Public Company Accounting Oversight Board (PCAOB), and our SEC Services Group provide specialty SEC advisory services. You will benefit from our expertise in a variety of service areas, including:

• Preparation or Review of Financial Statements and Disclosures
• Review of 10-Q, 10-K and Other Public Filings
• Assistance with the Implementation of New Accounting Standards
• Research and Review of Unique or Complex Issues
• Provision of Technical Training
• Assistance with Purchase Accounting