I'm going to step out on a limb here and say that the auditor who does the books cannot be the same auditor that does your sarbanes oxley compliance requirements. I believe this is the way it was at the company I worked at as a financial analyst. The reason I'm thinking this is because before SOX their were auditors signing off on controls, financials, etc....basically everything which did little to keep folks honest. It just seems like I remember us having an agreement between to auditors.
hmmm...anyone else. If this is correct then TFN I believe that's exactly the way it will work....KPMG on the books, PWC on the SEC filings.