Lesson 1: Why the rule exists · 5 min
Explain why SOX exists and what 302 and 404 require.
Learners prepare on their own, you answer questions live, and the surveys tell you what stuck. 5 fields to fill in with your own policy, contacts and locations; each one is highlighted inside the course.



What learners can do at the end of each lesson. Minutes are an estimate.
Explain why SOX exists and what 302 and 404 require.
Describe key controls and the control owner's role.
Apply the records retention schedule and legal holds.
Recognise control failures and red flags of manipulation.
Escalate concerns and know whistleblower protections.
Practice
12 questions, 80% to pass. The result is saved to the learner's record.
Based on: Sarbanes-Oxley Act ss.302 (officer certifications), 404 (ICFR), 802 (18 U.S.C. 1519 - destroying/falsifying records in f…