Conduct an Internet search to locate a copy of the SarbanesOxley Act of 2002 and summarize the

Question:

Conduct an Internet search to locate a copy of the Sarbanes−Oxley Act of 2002 and summarize the requirements of Section 406 of the Act. Then, search the SEC's web site (www.sec.gov) to locate the SEC's Final Rule: "Disclosure Required by Sections 406 and 407 of the Sarbanes−Oxley Act of 2002 [Release No. 33-8177]. Summarize the SEC's rule related to implementation of the Section 406 requirements?