Nicole Spiker is a partner in the audit and assurance group at Crowe. She specializes in audits, Sarbanes-Oxley Act (SOX) Section 404 , and Securities and Exchange Commission (SEC) filings. Nicole has more than 17 years of experience providing audits of banks, credit unions, and thrifts; documentation and testing of controls for SOX 404, as well as consent procedures of SEC filings, including registration statements for stock offerings and quarterly and annual financial statement filings.