This component provides explanations and guidance to assist you to understand the implications and requirements of Sections 302, 404, and 906(a). These Sections are as follows: 302 - Corporate Responsibility for Financial Report 404 - Management Assessment of Internal Controls 906(a) - Certification of Periodic Financial Reports   It is important that management understand these new requirements and that systems are introduced to ensure compliance with the regulations. The presentation takes the reader through the key features of these Sections and removes some of the complexity associated with the certification, evaluation and attestation issues.