In 2002, in response to an outbreak of corporate scandals and unethical financial and accounting behavior, Congress passed the Sarbanes-Oxley Act. Which of the following is a major provision of this legislation? A publicly-traded corporation can refuse to provide requested additional information regarding the procedures used to prepare and report the firm's financial statements. The CEO and the CFO must both individually sign and certify the accuracy of the firm's financial statements before these statements are submitted to the Securities and Exchange Commission