Who must sign off on financial statements according to the Sarbanes-Oxley Act?

The Sarbanes-Oxley Act, enacted in response to accounting scandals, established stringent requirements for corporate governance and financial disclosures, particularly for publicly traded companies. One of its key stipulations is that the Chief Executive Officer (CEO) and Chief Financial Officer (CFO) must personally certify the accuracy and completeness of financial statements. This requirement is in place to ensure accountability at the highest levels of management and to enhance the integrity of financial reporting.

By having the CEO and CFO sign off on financial statements, the act aims to deter fraudulent financial practices and enhance transparency in the reporting process. This creates a direct line of responsibility, underlines the importance of ethical financial management, and protects investors by ensuring that the financial statements reflect the true state of the company's financial health.

The other roles listed do not carry the same legal responsibility for the certification of financial statements as delineated by the Sarbanes-Oxley Act, making the choice of the CEO and CFO the correct answer in this context.