Recognize the significance of Sarbanes-Oxley Section 302 certifications and the legal responsibilities of CEOs and CFOs in ensuring accurate financial disclosures

Identify the key components of disclosure controls and procedures, including their role in preventing financial misstatements and ensuring regulatory compliance

Recall the penalties and legal consequences for false certifications under Sarbanes-Oxley, including fines and potential imprisonment

Recognize the role of disclosure committees and internal control processes in enhancing corporate governance and mitigating financial reporting risks