______ of the Sarbanes-Oxley Act requires CEOs and CFOs to certify the accuracy of the quarterly and annual financial statements filed with the Securities Exchange Commission.
A) Section 906
B) Section 1107
C) Section 302
D) Section 802
E) Section 404

Question

Quizplus · Accepted Answer

Section 302 of the Sarbanes-Oxley Act requires CEOs and CFOs to certify the accuracy of the quarterly and annual financial statements filed with the Securities Exchange Commission. These officials also must certify the existence of internal financial controls. These controls are subject to an independent auditor's review, in the same manner that the financial statements must be audited.

______ of the Sarbanes-Oxley Act Requires CEOs and CFOs to Certify