The controller position is accountable for the accounting operations of the company, to include the production of periodic financial reports, maintenance of an adequate system of accounting records, and a comprehensive set of internal controls over financial reporting and budgets designed to mitigate risk, enhance the accuracy of the company's reported financial results, and ensure that reported results comply with generally accepted accounting principles, and compliance with the SEC filing requirements, Sarbanes Oxley Act of 2002, and PCAOB regulations.