问题如下：
According to the Sarbanes-Oxley (SOX) Act, who is required to certify the accuracy of the financial reports?
选项：
A. The chief risk officer (CRO) only
B. The chief executive officer (CEO) only
C. . CEO, CFO, and CRO only
D. CEO and CFO only
解释：
D is correct.
CEO and CFO only
请问题目这个点在哪里提到哦
