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Under the Sarbanes-Oxley Act which of the following officers must periodically certify that reports comply fully with relevant securities laws and also fairly present the financial condition of company in all material aspects?
a. The chairman of the board and the chief executive officer.
b. The secretary and the chief executive officer.
c. The chief financial officer and the chief executive officer.
d. The chief risk officer and the chief executive officer.
Answer:C
The requirement is to identify the officers that must certify to financial reports under the Sarbanes-Oxley Act. Answer (c) is correct because the chief financial officer and the chief executive officer must certify.