Which of the following statements is true about Sarbanes-Oxley (SOX) Section 302, Corporate Responsibility for Financial Reports?

		The signing officers should certify that a public accounting firm performed an assessment on internal controls.
		The signing officers should certify that they are responsible for establishing and maintaining internal control.
		Each report should be certified by company's board of directors and external auditors.
		Companies can avoid this requirement by reincorporating outside of the United States.