[SOLVED] Learning about the Sarbanes-Oxley Act

Discussion Topic: Learning about the Sarbanes-Oxley Act
For this Discussion, you will first need to read details related to the Sarbanes Oxley Act of 2002. The details of the Act can be found at http://www.sec.gov/about/laws.shtml. Documents have been attached. Make sure to share something different from your classmates.
Having read the Sarbanes Oxley Act of 2002, discuss the following:
1.    What is the significance of Section 404?
2.    Discuss the role of the PCAOB
3.    What other part of the Act did you find interesting? Explain.