Under Sarbanes-Oxley, Chief Executive Officers and Chief Financial Officers Are

Under Sarbanes-Oxley, chief executive officers and chief financial officers are required to personally certify annual and quarterly SEC filings. Which of the following is an item that they must certify in their reports?

A) They have disclosed to the audit committee any material control weakness.
B) The financial statements were prepared in conformity with GAAP.
C) The company's internal controls have prevented or detected all material instances of fraud during the last year.
D) All of the above