he CEO of a beverage company, is required to certify the accur ed in the company's quarterly reports. Sachit, and Jose own an accounting firm in San Francisco. All sh Tm proportionately and file taxes at an individual level. According of the owners will be held personally liable for the accounting firm esses in the form of corporations offer their owners several advantad eate a charter, set bylaws, and file mandatory reports with state and filing document, which requires the company to state: (1) the name of Ived in, (3) amount of capital stock, (4) number of directors, and (5) na