Now more than ever, SEC-registered companies have greater risk and more challenging obstacles to overcome if they want to continue climbing their way to the top.  

In 2002, the Sarbanes-Oxley (SOX) Act was passed, requiring companies to focus more attention on internal controls.  Companies now have extensive reporting and disclosure requirements pertaining to these controls.  But many don’t have the staff or expertise to do the legwork. And the law prohibits external auditors of SEC-registered companies from providing consultation or assistance in these areas, requiring companies to seek “second source providers.”

That’s where we can help.

Bober Markey Fedorovich has emerged as one of the leading second source providers in Northeast Ohio, serving publicly held and pre-emergent companies.  We offer a wide range of non-attest services that comprise accounting, tax and advisory, as well as some attest services. 

Partner and practice leader James M. Bowen heads a team of seasoned professionals whose combined experience includes working with close to 100 publicly traded and pre-emerging, public-offering companies.  Currently, BMF serves approximately 20 of these companies.

The BMF Difference
  • Highly experienced, multi-disciplinary team spanning audit, tax and business advisory
  • High level of partner and senior management involvement
  • Extensive Big Four firm experience
  • National and international resources through our Allinial Global affiliation and membership in the Executive Committee of the AICPA Employee Benefit Plans Audit Quality Center

Practice LeaderJames M. Bowen, partner

Additional Resources

The NEW COSO Internal Control – Integrated Framework and Why It Deserves Attention from Public and Privately Held Companies

SEC Second Source SOQ


SEC advisory services
Transaction advisory services (financial due diligence)

Corporate governance