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

Name: Under the rules of the Sarbanes-Oxley Act of 2002, who must certify the public reports filed with the SEC?
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The CEO and CFO are both required to certify the accuracy and completeness of the public reports filed with the SEC under the Sarbanes-Oxley Act of 2002. This includes an assertion that they have designed and maintained effective internal controls over financial reporting.

Under the Rules of the Sarbanes-Oxley Act of 2002, Who