Patriot Scientific

I am by no means an expert on Sarbanes Oxley requirements, so thinking you two may be the best to answer my question. Since SOX specifies the responsibility of corporate officers for the accuracy and validity of corporate financial reports, shouldn't they have had controls in place to ensure that TPL expenses were accounted for correctly as they are material to the financial statements? Or is this answer a "no" because TPL is a public company and SOX only applies to PTSC "internal controls" related to "internal expenses"? Thanks in advance guys. Hope you are doing well!

Good luck everyone!