Key Sections

SOX Key Sections
Section 103: Auditing, Quality Control, and Independence Standards, PCAOB and Rules

Section 302: Corporate Responsibility For Financial Reports

Section 404: Management Assessment Of Internal Controls

Section 409: Real Time Disclosure

Section 802: Criminal Penalties for Altering Documents

Section 806: Whistle Blower Protection

Section 906: Requirements for Certifying Periodic Reports & Criminal Penalties

Section 1102: Tampering with a Record or Otherwise impeding an Official Inquiry