Review this information. In particular, this discussion revolves on Section 302 of the Act:

The CEO and CFO of each issuer shall prepare a statement to accompany the audit report to certify the "appropriateness of the financial statements and disclosures contained in the periodic report, and that those financial statements and disclosures fairly present, in all material respect, the operations and financial condition of the issuer." A violation of this section must be knowing and intentional to give rise to liability.
Post a response as to your understanding of the significance of this segment and to the Act in general.

How do you see this relating to your role as a manager?