Answer:
The correct answer is C
Step-by-step explanation:
Sarbanes–Oxley Act, 2002, also acknowledged as the Public Company Accounting Reform and Investor Protection Act, it is a US federal law which set or create the expanded requirements for all the public company boards of the US, public accounting firms and the management.
The SOX Act, Section 302, require the management to determine the compliance of the activities of the financial reporting along with the applicable standards of the financial reporting. Therefore, this section dealt with the certify of the financial statements of the company.