This publication is designed to help answer your questions about the sections of Sarbanes-Oxley pertaining to public reporting without your having to wade through material you already know. This information will assist Section 404 project sponsors, leaders and team members within your organization. For readers of prior editions of this publication, new and substantially revised questions have been flagged. The questions listed in this publication are ones that have arisen in our discussions with clients, attorneys, auditors and others in the marketplace who are dealing with these requirements. We have provided responses and points of view based on our experience that we hope will assist companies as they document, evaluate and improve their internal control over financial reporting, and as they continue to enhance their executive certification process.