Section Title Description 302 Corporate Responsibility for Financial Reports Certifies that financial statement accuracy and operational activities have been documented and provided to the CEO and CFO for certification 404 Management Assessment of Internal Controls Operational processes are documented and practiced demonstrating the origins of data within the balance sheet. SOX Section 404 (Sarbanes-Oxley Act Section 404) mandates that all publicly traded companies must establish internal controls and procedures for financial reporting and must document, test and maintain those controls and procedures to ensure their effectiveness.