5. Ethics and Regulation Amazon's accountants and managers have important ethical responsibilities, and the Sarbanes- Oxley Act of 2002 requires CEOs and CFOs to certify the "appropriateness of the financial statements and disclosures present in the periodic reports, and that those financial statements and disclosures fairly present, in all material respects, the operations and financial condition" of the company. ACCT 222 Managerial Accounting Group Project Amazon 2022 Annual Report Required: You are the controller of Amazon. You expect next year's earnings to fall short of the earnings analysts are forecasting for your firm. List three steps you can ethically take to increase next year's earnings. List three other actions that would increase next year's earnings but would violate ethical standards. H 1