Section 302 of the Sarbanes-Oxley Act requires that management:

• A. Assess the company's internal controls.
• B. Certify the financial statements.
• C. Disclose all executive compensation.
• D. Blow the whistle on corporate wrongdoing

Answer: (B)

Management must certify the financial statements under this section. The chief executive officer and the chief financial officer are required to personally sign certifications stating that they have reviewed the reports, that the financial statements are true, accurate, and fairly presented in all material respects in conformity with GAAP, and that they have disclosed any fraud that could affect the financial statements. They also affirm their responsibility for establishing and maintaining an adequate internal control structure and their evaluation of the controls’ effectiveness. This certification creates personal accountability at the top for the integrity of the company’s financial reporting.

The other items touch on related governance duties or protections but are not the primary certification required here: while internal controls are part of their responsibilities, the key obligation in this section is certifying the financial statements; disclosures of executive compensation and whistleblower protections come from other provisions or rules.