Under the Sarbanes-Oxley Act, who is required to personally certify th

QUESTION

Under the Sarbanes-Oxley Act, who is required to personally certify the financial reports of an organization?

A) chief executive officer
B) chief financial officer
C) chief executive officer and chief financial officer
D) chief financial officer and board chairman
E) chief executive officer and board chairman

ANSWER

Answer: C
Explanation: C) This provision of Sarbanes-Oxley increases the accountability of top management for financial recordkeeping.