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

Multiple Choice

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 these choices are correct.