Under Section 302 of the Sarbanes-Oxley Act of 2002, the Financial

Under section 302 of the Sarbanes-Oxley Act of 2002, the financial statement certifying officials must include in their certification that

A) A list of all deficiencies in the internal controls and information on any fraud that involves employees who are involved with internal activities has been created
B) The auditors are responsible for the internal controls and have evaluated and reported on them
C) All changes in internal controls or related factors that could have a negative effect on the internal controls have been made
D) All of these