The securities and exchange commission instituted rules requiring the chief executive officers and chief financial officers of all publicly traded companies to certify that, to their knowledge, the quarterly and annual statements that their companies file with the SEC are:

A. 100 percent accurate and contain no misstatements, errors, or mistakes.

B. Accurate and complete

C. Subject to interpretation due to the many accounting rules and regulations.

D. Not to be used except by individuals working for the company