The act that requires CEOs and CFOs to certify that their financial statements fairly represent the results of operations is the:

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The act that requires CEOs and CFOs to certify that their financial statements fairly represent the results of operations is the Sarbanes Oxley Act. This act was passed in response to accounting scandals such as Enron and WorldCom, and its main aim is to increase the transparency and accuracy of financial reporting by public companies. One of its key provisions is the certification requirement, which holds top executives accountable for the accuracy of their company's financial statements.

The Act That Requires CEOs and CFOs to Certify That