Section 302 of the Sarbanes-Oxley Act Requires the CEO and CFO

Multiple Choice

Section 302 of the Sarbanes-Oxley Act requires the CEO and CFO of each public company to personally certify each annual and quarterly report issued to the SEC. These certifications indicate, among other things, that:

A) the signing officer has reviewed the report.
B) the financial statements do not contain any untrue statements or omissions of material facts.
C) the signing officer acknowledges responsibility for establishing and maintaining internal controls.
D) All of the above.