This section of Protiviti's "Guide to The Sarbanes-Oxley Act" addresses common questions focused on the impact of Section 404 rules on Sections 302 and 906. Topics covered are: Why do companies report control deficiencies that are not material weaknesses? What are the common types of control deficiencies being reported by public companies? And, if a significant change occurred in the second fiscal quarter but before the filing of the first fiscal quarter Form 10-Q, is there a requirement to disclose the subsequent event in the first fiscal quarter Form 10-Q?