Under the rules of the Sarbanes-Oxley Act of 2002 (SOX), who must certify the public reports filed with the SEC?

Question

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The CEO and CFO are both required to certify the accuracy of the financial statements filed with the SEC under SOX. This is known as the CEO/CFO certification requirement. The independent auditor is responsible for conducting an audit of the financial statements and providing an opinion on their accuracy, but they do not certify the reports themselves. The board of directors may have oversight responsibilities, but they are not directly involved in the certification process.

Under the Rules of the Sarbanes-Oxley Act of 2002 (SOX)