Sarbanes Oxley:   Key Sections of the Act Home  > The Act  > Key Sections Key Sections Section 201 outlines Prohibited Auditor Activities. Section 302 describes the CEO's and CFO's new responsibilities regarding corporate reports. Section 404 addresses the Management Assessment of Internal Controls. Section 409 outlines Real Time Disclosure. Section 802 describes criminal penalties for altering documents. Section 806 describes whistleblower protection. Section 807 describes criminal penalities for fraud.