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:
(a) growth plans are on track
(b) shareholders are protected
(c) financial statements are audited
(d) earnings numbers are accurate

(D) Earnings numbers are accurate

Explanation:

Under the Sarbanes–Oxley Act of 2002, the SEC requires CFOs to certify that the firm’s financial statements should represent true and accurate amounts. It does contain any false commitment which affects the overall shareholder decisions.  

Moreover, the top manager of the company checks the accuracy of the financial reports which contains important and valuable information about the company.  

So, all options are incorrect except D.

the definition of a small business is an independently owned and operated company that is limited in size and in revenue depending on the industry. a local bakery that employs 10 people is an example of a small business. a manufacturing facility that employees less than 500 people is an example of a small business.

answera major piece of legislation affecting the financial industry and containing significant privacy provisions for individuals;