In addition to requiring that CEOs personally certify the accuracy of financial statements, the Sarbanes-Oxley Act of 2002 also requires that

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The Sarbanes-Oxley Act of 2002 requires that auditors disclose any potential conflicts of interest, such as financial relationships with the company or its executives, to ensure their independence and objectivity in performing their audits. A is incorrect because CEOs are not responsible for conducting audits themselves. B and D are incorrect because the act does not specify the type or frequency of securities that firms must issue.

In Addition to Requiring That CEOs Personally Certify the Accuracy