Final answer:
The CEO and CFO must certify the accuracy of the financial statements of a public company according to section 302 of the Sarbanes-Oxley Act.
Step-by-step explanation:
According to Section 302 of the Sarbanes-Oxley Act the individuals required to certify the accuracy of financial statements of a public company are the CEO (Chief Executive Officer) and CFO (Chief Financial Officer). This requirement is part of a broader set of regulations aimed at enhancing corporate governance and accountability, particularly in the accounting practices of public companies. The certification asserts that the CEO and CFO have reviewed the financial statements, and to the best of their knowledge, the statements are accurate and do not contain any material misstatements.