The provisions of section 302 of the Sarbanes-Oxley Act (as originally enacted) require the signing officers of a company to do all of the following except:

An Audit of the internal controls over financial reporting.

B Establish the internal controls over financial reporting.

C Maintain the internal controls over financial reporting.

D Evaluate the internal controls over financial reporting.

E Disclose material weaknesses in the internal controls over financial reporting.