SEC was inundated with questions SEC Rules for Application of SOX Section 404 required Sarbanes-Oxley Rule on Internal Control (Section 404) final rules final rules The Sarbanes-Oxley Act of 2002 https://www.sec.gov/rules/final/33-8238.htm http://www.sec.gov/rules/final/33-8238.htm responsibility http://www.sec.gov/rules/final/33-8238.htm Sarbanes-Oxley Rule on Internal Control (Section 404) http://www.sec.gov/rules/final/33-8238.htm "SEC Final Rules 33–8238" https://www.sec.gov/rules/final/33-8238.htm#ia http://www.sec.gov/rules/final/33-8238.htm sec.gov/rules/final/33-8238.htm further http://www.sec.gov/rules/final/33-8238.htm viewed at the SEC website SEC on SOX 404 Section 302 certification sec.gov/rules/final/33-8238.htm#iih http://www.sec.gov/rules/final/33-8238.htm "Final Rule" "Final Rule" "SEC Final Rules 33–8238" sec.gov/rules/final/33-8238.htm viewed at the SEC website Sarbanes-Oxley Rule on Internal Control (Section 404) "SEC Final Rules 33-8238" SEC was inundated with questions http://www.sec.gov/rules/final/33-8238.htm http://www.sec.gov/rules/final/33-8238.htm http://www.sec.gov/rules/final/33-8238.htm