The Sarbanes-Oxley Act of 2002 requires that the key company officials certify the financial statements.Certification means that the company CEO and CFO must sign a statement indicating
A) They have read the financial statements.
B) They are not aware of any false or misleading statements (or any key omitted disclosures)
C) They believe that the financial statements present an accurate picture of the company's financial condition.
D) All of the above.

Question

Quizplus · Accepted Answer

The Sarbanes-Oxley Act of 2002 requires that the key company officials certify the financial statements by signing a statement indicating that they have read the financial statements, are not aware of any false or misleading statements (or any key omitted disclosures), and believe that the financial statements present an accurate picture of the company's financial condition. Therefore, all of the above choices are correct.

The Sarbanes-Oxley Act of 2002 Requires That the Key Company