Match the significant provisions of the Sarbanes-Oxley Act (in the left column) with their features (in the right column). Drag and drop application. Section 201 Section 201 drop zone empty. Section 301 Section 301 drop zone empty. Section 307 Section 307 drop zone empty. It establishes rules of professional responsibility for attorneys. It requires public company audit committees to be independent and mandates total absence of current or prior business relationships. It prohibits various forms of professional financial services that are found to be consulting and not auditing