required http://www.sec.gov/rules/final/33-8238.htm Section 404 of the Sarbanes-Oxley Act of 2002 Section 404 http://www.sec.gov/rules/final/33-8238.htm SOX Section 302 "Final Rule" "SEC Final Rules 33–8238" the SEC exempted new companies going public "SEC Final Rules 33–8238" "SEC Final Rules 33–8238" responsibility one of the costliest provisions of SarbOx "SEC Final Rules 33–8238" rule http://www.sec.gov/rules/final/33-8238.htm Internal Controls Over Financial Reporting 302 or 906 SOX Section 404 "SEC Final Rules 33–8238" "SEC Final Rules 33–8238" Section 404 responsibility "SEC Final Rules 33–8238" Section 404 of the Sarbanes-Oxley Act of 2002 http://www.sec.gov/rules/final/33-8238.htm Regulation #302 & 404 "SEC Final Rules 33–8238" Section 404 of Sarbanes-Oxley http://www.sec.gov/rules/final/33-8238.htm https://www.sec.gov/rules/final/33-8238.htm internal control over financial reporting http://www.sec.gov/rules/final/33-8238.htm "Final Rule" further Sarbanes Oxley, Section 404 further "SEC Final Rules 33–8238" Release No. 33-8238