What are the key points of the "Issuer and Management Disclosure" of the Sarbanes-Oxley Act?

1 . Public companies must report all off balance-sheet transactions.
2 . Annual reports filed with the SEC must include a statement by management asserting that it is responsible for creating and maintaining adequate internal controls and asserting to the effectiveness of those controls.
3 . Officers must certify that the company's accounts ‘fairly present' the firms financial condition and results of operations.
4 . Knowingly filing a false certification is a criminal offence.