What is required by the Sarbanes-Oxley Act of 2002 in regard to the certification of the accuracy of public companies' SEC filings and the adequacy of internal controls?
A) The chief executive officer,the chief financial officer,and all inside directors must certify the accuracy of public companies' SEC filings and the adequacy of internal controls.
B) The chief executive officer,the chief financial officer,and any controlling shareholder must certify the accuracy of public companies' SEC filings and the adequacy of internal controls.
C) The chief executive officer and the chief financial officer must certify the accuracy of public companies' SEC filings and the adequacy of internal controls.
D) The chief executive officer,the chief financial officer,and all outside directors must certify the accuracy of public companies' SEC filings and the adequacy of internal controls.

Question

Quizplus · Accepted Answer

The Sarbanes-Oxley Act of 2002 requires the chief executive officer and the chief financial officer to certify the accuracy of public companies' SEC filings and the adequacy of internal controls. This is known as the Section 302 certification. It is important to note that the certification applies to both the quarterly and annual filings.

What Is Required by the Sarbanes-Oxley Act of 2002 in Regard