SOX Compliance Pulse — Weekly Enforcement & Certification Hub

SOX Section 302 (15 USC §7241): CEO/CFO must personally certify DC&P reviewed and effective each 10-Q/10-K. 5 common certification mistakes, 7-step Q2 workflow, auditor red flags. Q2 evaluation window closes July 31 — action now.

SOX Section 404 requirements and ICFR testing gaps that produce material weaknesses — filer obligations table, PCAOB AS 2201 risk-based scope, December 15 effective date. Get your free SOX readiness score.

What does SOX Section 906 (18 USC §1350) actually require? Criminal penalties up to $5M and 20 years for willful violations — and the documentation standard that determines whether a certifying officer has a defense. See your SOX compliance score in 60 seconds.

SOX Section 302 quarterly certification requirements for Q2 2026 — enforcement patterns, common certification failures, Q2 checklist, and upcoming deadlines. Based on SEC enforcement releases 2025-068, 2025-112, 2025-095.

Week of May 26, 2026: No new SEC enforcement actions — but Q2 filing risk is building. Section 302 certification requirements, DC&P readiness flash, and upcoming 10-Q deadlines.

PCAOB QC 1000 enforcement deadline looms, ITGC failures persist, and cybersecurity controls are now formally inside ICFR scope. Your weekly Section 404 briefing.

The SEC just formed a dedicated SOX enforcement group. This week: what it means for your Section 302 certifications, the 3 mistakes that trigger scrutiny, and a 4-item checklist any CFO can complete this week.