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Section 404(a) Compliance · Built for the New Era of Public Company Reporting

Your SOX Program.
Without the Consulting Bill.

The SEC’s proposed reforms will exempt most public companies from external auditor attestation — but Section 404(a) management assessment remains mandatory for every public company. COLZ gives your team the tools, templates, and Big-4 methodology to own that process internally, at a fraction of the consulting cost.

Own your SOX program.Nine guided steps.No consulting bill.
Try Free — No Setup Required →See the 9 Steps ↓
No software to installExport to Excel anytimeProven Big-4 methodologyAI-assisted guidanceBuilt for 404(a) management assessment
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9 Guided StepsBig-4 MethodologyZero Setup TimeExcel Export ReadyAI Powered Guidance404(a) ReadyNo Consulting Bill
⚡ SEC Proposed Rule · May 2026

The Regulatory Landscape Just Changed in Your Favour

The SEC has proposed eliminating the external auditor attestation requirement (Section 404(b)) for approximately 81% of public companies. But Section 404(a) — the annual management assessment of internal controls — remains mandatory for every public company, regardless of size.

That means more companies than ever need a robust, well-documented management ICFR program — and fewer of them will have an external auditor driving the process for them. COLZ is built exactly for this.

Section 404(b) — Auditor Attestation
Proposed: Exempt for ~81% of companies
Only Large Accelerated Filers (public float ≥ $2B) would remain subject to external auditor attestation under the proposal.
Section 404(a) — Management Assessment
Unchanged — Required for all public companies
Every public company must evaluate and report on the effectiveness of its ICFR. This is what COLZ is built for.
IPO On-Ramp
New companies: 5-year non-accelerated filer status
Newly public companies would remain non-accelerated filers for at least 5 years after IPO — regardless of public float. More time to build. Same 404(a) obligation from Day 1.
* Based on SEC proposed rules (Release Nos. 33-11418 and 33-11419, May 19, 2026). Subject to change pending final rulemaking. Comment period closes July 20, 2026.
The Problem

The Tools That Exist Weren’t
Built for Your Stage

Enterprise GRC platforms cost millions to implement. AI testing tools assume you already have a program. Big-4 consultants charge $400/hr. COLZ is none of those things.

01
Enterprise Platforms Are Built for Fortune 500
AuditBoard, Workiva, and HighRadius are powerful — and priced for companies with $2M+ SOX budgets and dedicated GRC teams. Average implementation: months. Average cost: $2.3M annually (KPMG, 2025).
02
AI Testing Tools Assume You Already Have a Program
The new wave of AI-powered SOX testing platforms (backed by a16z and others) automate control testing — but they require an existing RCM, defined controls, and evidence already collected. They start where most pre-IPO companies haven’t gotten yet.
03
The Methodology Has Always Been Locked Away
Big-4 firms do excellent work. The question is whether their engagement model — $200–$500/hr, months of runway — scales to a company in its first year as a public company with a lean finance team and a reporting deadline that does not move.
04
404(a) Is Mandatory — With or Without an Auditor
The SEC’s proposed reforms eliminate external auditor attestation for ~81% of public companies. Management’s ICFR assessment remains fully mandatory. More teams will run this process alone, without external guidance. The gap between obligation and tooling has never been wider.
Where COLZ Fits

The On-Ramp the Market Was Missing

COLZ occupies the space between “hire a Big-4 firm” and “buy an enterprise platform” — and it’s the space where most pre-IPO companies actually live.

CategoryCOLZEnterprise GRCAI Testing ToolsBig-4 Consulting
Builds your program from scratch✓✗✗✓
No implementation required✓✗✗✓
Affordable for pre-IPO stage✓✗✓✗
Full COSO / PCAOB methodology✓✓—✓
AI-assisted RCM generation✓—✓✗
You own the output✓——✗
Works without prior SOX experience✓✗✗—
Memoranda library included✓✗✗✗
✓ = fully supported · — = partial or limited · ✗ = not available or not applicable
Who It’s For

Built for Three Types of
SOX Professionals

Whether you’re preparing for an IPO, refreshing an existing program, or building your consulting practice — COLZ meets you where you are.

🚀
IPO-Bound Companies
Going public requires a documented, auditable Section 404(a) ICFR program — and under the SEC’s proposed rules, most newly public companies will manage this without external auditor oversight for at least five years. COLZ gives your finance team the tools and methodology to own that process internally — so you arrive prepared, not dependent.
🔄
Companies Refreshing Their Program
Already SOX-compliant but working with outdated templates and inconsistent methodology? Use COLZ to rebuild your program on a structured, proven framework — and get clean documentation your auditors will recognize.
📋
SOX Practitioners & Consultants
New to SOX consulting or looking to sharpen your approach? COLZ provides the Big-4 methodology, ready-made templates, and clear step-by-step guidance — so you can serve clients faster and more confidently.
The 9-Step Framework

Everything You Need to Build
a SOX Program — Step by Step

Each step produces a real, exportable deliverable. Follow the prompts, complete the template, and move to the next. No prior SOX experience required.

STEP 01
IPO & SOX Readiness Assessment
Determine your company’s SOX readiness posture and identify the key gaps to address before your IPO target date.
Assessment
STEP 02
Materiality & Performance Materiality Calculator
Calculate quantitative and qualitative materiality thresholds that define the scope of your SOX program and drive all subsequent decisions.
Calculation
STEP 03
Business Units in Scope Assessment
Identify and document which business units, locations, and subsidiaries are in scope for your SOX program based on financial significance thresholds.
Scoping
STEP 04
Processes in Scope Assessment
Evaluate each financial statement line item for inherent risk, volatility, complexity, and fraud risk to prioritize which accounts require key controls.
Risk Assessment
STEP 05
Entity-Level Controls (ELC) Assessment — COSO 2013
Evaluate the design and operating effectiveness of your organization’s entity-level controls across all five COSO components and 17 principles.
COSO Assessment
STEP 06
Fraud Risk Assessment
Identify and document fraud risk factors, assess likelihood and impact, and map mitigating controls in accordance with AS 2401 and the fraud triangle.
Fraud Risk
STEP 07
Sampling Methodology
Determine statistically appropriate sample sizes for each control based on risk rating and frequency, following PCAOB AS 1105 and AS 2315 guidance.
Sampling
STEP 08
Risk & Control Matrix (RCM) — Interactive Template
Build and document your complete control environment — pre-populated with industry-standard controls across all major business processes, ready for management customization.
AI-Assisted
STEP 09
Control Testing Workpaper Template
Generate structured testing workpapers for each key control — including AI-generated testing attributes, sample tracking, conclusion documentation, and sign-off.
AI-Assisted
How It Works

Answer Questions. Get Deliverables.
Export and Use Immediately.

1
Follow the guided prompts
Each tool walks you through a structured set of questions. No SOX expertise required — the methodology is built in. Answer at your own pace.
2
AI generates your content
Where applicable, AI generates control descriptions, testing attributes, and risk narratives based on your inputs — using proven Big-4 language and structure.
3
Export to Excel — no lock-in
Every template exports to a clean, formatted Excel file you own and control. Share with your auditors, consultants, or board — no subscriptions, no access fees.
4
Get help when you need it
Do it yourself, bring in a consultant with your prepared templates already done, or engage our team to guide you through the harder questions. You decide.
Tools included in COLZ
IPO Readiness Assessment
Free Preview
Materiality Calculator
Excel Export
Business Units in Scope Assessment
Excel Export
Processes in Scope Assessment
Excel Export
Entity-Level Controls (ELC) Assessment
Excel Export
Fraud Risk Assessment
Excel Export
Sampling Methodology
Excel Export
Risk & Control Matrix (RCM)
AI-Assisted
Control Testing Template
AI-Assisted
Why COLZ

Built for Where You Are.
Not Where You Hope to Be.

⚡
Start in Minutes, Not Months
No implementation fees. No onboarding calls. No training required. Open your browser and begin. Enterprise GRC platforms take months to deploy — COLZ takes none.
🎯
The Foundation AI Testing Tools Need
AI-powered testing platforms assume you already have an RCM and defined controls. COLZ builds that foundation — the materiality, scoping, RCM, and methodology that everything downstream depends on.
📊
Big-4 Methodology, Democratised
Built on 20+ years of KPMG and Armanino SOX advisory experience. The same PCAOB-grounded framework the largest public companies use — now accessible without the consulting engagement.
🔓
You Own Everything, Forever
Every template exports to Excel. No vendor lock-in, no per-user fees, no access expiry. Your RCM, your workpapers, your memoranda — owned by you, shareable with anyone.
Own your SOX program. Nine guided steps. No consulting bill.
Get Started Today

Try COLZ Free.
No Credit Card Required.

No implementation fees. No consultants required. No prior SOX experience needed. Start with a free preview and see exactly what COLZ produces before making any commitment.

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