What are the requirements of section $404$ of SOX?

It requires that auditors do not perform any non$-$auditing tasks for the companies they audit

It requires that senior management return any profits or bonuses resulting from stock sales during any period covered by financial statements that must later be restated.

It requires that senior management and the boards of public companies attest to the effectiveness and validity of their financial control process.

It requires that audit partners rotate every five years.