- 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