Question 12 1 . What is required by the Sarbanes - Oxley Act of 2002 in regard to the certification of the accuracy of public companies SEC filings and the adequacy of internal controls ? The chief executive officer , the chief financial officer , and all inside directors must certify he accuracy of public companies SEC filings and the adequacy of internal controls The chief executive officer . the chief financial officer , and any controlling shareholder must certify the accuracy of public companies SEC filings and the adequacy of internal controls The chief executive officer and the chief financial officer must certify the accuracy of