Answer:
This requirement was instituted in 2002 as a part of the
Sarbanes-Oxley
Step-by-step explanation:
Sarbanes-Oxley Act, section 302, “Corporate Responsibility for Financial Reports,” states that the CEO and CFO of each issuer shall prepare a statement to accompany the audit report to certify that “based on such officer's knowledge, the financial statements, and other financial information