Final answer:
Section 302 of SOX requires CEOs and CFOs to certify the accuracy of their company's financial statements, ensuring that they accurately and fairly represent the company's financial condition and results. option d
Step-by-step explanation:
The section of the Sarbanes-Oxley Act (SOX) that requires CEOs and CFOs to certify the accuracy of the financial statements is Section 302.
This section mandates that the company's principal officers (typically the CEO and CFO) are responsible for the financial reports and must certify that they have reviewed the report, that to the best of their knowledge the reports are accurate and do not contain any untrue statements or material omissions, and that the financial statements and related disclosures fairly present the financial condition and results of operations of the company. Option d