The Sarbanes-Oxley Act makes key __________ officers more accountable for financial reporting by requiring that chief executive officers and chief financial officers personally certify the accuracy of all required SEC filings.

Question

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The Sarbanes-Oxley Act specifically targets corporate officers, making CEOs and CFOs personally responsible for the accuracy of their company's financial statements.

The Sarbanes-Oxley Act Makes Key __________ Officers More Accountable for Financial