COR Advisory Services offers accounting and consulting services to meet the needs of each client. Services General accounting – assistance with general accounting and finance functions, including accounts payable, accounts receivable and general ledger maintenance and reconciliation. Financial reporting – assistance with financial statement preparation and general SEC reporting requirements. Sarbanes Oxley – initial design, implementation, testing and evaluation of internal controls over financial reporting, as required by Section 404 of the Sarbanes-Oxley Act of 2002. Internal audit – risk assessment and internal audit plan development and implementation, as well as testing and documentation of audit results. Human resources – assistance with recruitment and selection of personnel, performance management, and development of human resources policies and procedures. Mergers and acquisitions assistance – Management of the financial due diligence process for clients contemplating acquisition or disposition transactions, focusing on quality of earnings, working capital and liquidity analyses.