The us securities and change commission (sec), a us federal agency, is considered to be an investor’s advocate. its purpose is to protect investors, maintain market integrity, and facilitate capital formation. under the sarbanes–oxley act of 2002, the sec requires cfos to certify that the firm’s:

The correct answer would be, The SEC requires CEOs and CFOs to certify that their companies' financial statements are true and without misleading statements

Explanation:

SEC stands for the Security and Exchange Commission. It is a government department which is present in every country. This institute or department is considered an investor's advocate. The purpose of SEC is to protect the investor's money, their rights, maintain market integrity, and facilitate capital information. Under the Sarbanes-Oxley Act of 2002, the Security and Exchange Commission requires the Chief Operating Officers or the Chief Financial Official to certify that their companies' financial statements are true and without misleading statements.