The section of Sarbanes Oxley that requires a company's CEO and CFO to certify quarterly and annual reports is:
A) Title I - Public Company Accounting Oversight Board
B) Title II - Auditor Independence
C) Title III -Corporate Responsibility
D) Title IV - Enhanced Financial Disclosures

Question

Quizplus · Accepted Answer

Title III - Corporate Responsibility of Sarbanes Oxley Act requires a company's CEO and CFO to certify the accuracy of financial statements filed quarterly and annually with the Securities and Exchange Commission (SEC). This certification is required to ensure that the financial statements are free from any material misstatement or omission.

The Section of Sarbanes Oxley That Requires a Company's CEO