The Sarbanes-Oxley Act of 2002 requires that the CEO of a publicly traded company be _____.

a) Maintain the confidentiality of the procedures used to prepare and report financial statements.

b) Certify the financial reports that are sent to the Securities and Exchange Commission.

c) Pursue interests that result in great benefits for them and great losses for shareholders.

d) Supervise the audit of the corporation and witness the audit report.

e) Issue an impartial (independent) opinion on the financial statements of the company.