Is it possible for a three-person company to become SOX 404 compliant? What general steps should the brothers take to do so? A small Web-based social network company is tremendously successful and rapidly reaches $50 million per year in sales. This company is unique in that its entire workforce consists of only three brothers. The secret to the tremendous growth is in the brothers’ smart outsourcing of almost all of their business activities. The brothers have decided to take their company public with expectation of raising billions of dollars in equity money. To do that, however, they will have to become SOX 404 compliant. At present, the brothers are also the members of the board of directors and the officers of the company. One brother, a computer engineer, manages the Web site. The other brothers have degrees in management and engineering.