Clarify the answer of the following problem

Problem- The Sarbanes-Oxley requirements for companies to develop key control processes have brought new attention to the well-known concept of materiality. CPAs need to be able to identify key control exceptions and apply materiality to determine their financial impact. Research the issue of materiality as it has been affected by SOX.

Part 1- Compose a one page summary of the issues and communicate your findings.

I need experts help to summarize the issues and communicate your findings.