Answer:
Section 302(a) of the Sarbanes-Oxley Act of 2002
Explanation:
Section 302(a) of the Sarbanes-Oxley Act of 2002 requires a company CEO and CFO to certify the quarterly and annual report.
This section is called "Corporate Responsibility for Financial Reports". According to this section, the principal executive and the financial officers must certify the information contained in the quarterly and annual reports and of the issuer.
