The Sarbanes$-$Oxley Act:

requires the corporate officers to personally attest that the financial statements are a fair representation of the company$$s financial results.

requires all corporations to fully disclose its financial dealings to the general public.

places the responsibility for a firm's financial statements solely on the chief financial officer. requires that the board of directors be solely responsible for the firm's financial dealings.

places total responsibility for the financial statements of a firm on the auditor who certifies the statements.