SOX Compliance Checklist for Gabriels-Smith Corporation

This document is a checklist focused on SOX compliance for Gabriels-Smith Corporation, prepared on May 19, 2023. It outlines the flagged items and actions required to ensure compliance with the Sarbanes-Oxley Act. The checklist includes a management assessment of internal controls, detailing various aspects such as the prompt updating of process documentation, optimization of internal resources, and the effectiveness of the Section 404 program. Specific flagged items indicate areas where the company has not yet met compliance standards, such as the need for a detailed project plan for testing key controls and the optimization of staffing to reduce reliance on external consultants. The document also includes sections for sign-off by the management team, indicating the commitment of key personnel to address the identified issues. Overall, it serves as a structured approach to managing compliance efforts and ensuring that necessary actions are taken in a timely manner.