Which United States legislation mandates that the Chief Executive Officer (CEO) and the Chief Financial Officer (CFO) must sign statements verifying the completeness and accuracy of financial reports?

SOX Section 302 specifically requires the CEO and CFO to personally certify in each annual and quarterly report that the financial statements fairly present the company's financial condition. This personal certification creates criminal liability for executives who knowingly sign false reports, making it the only U.S. law with this specific executive attestation requirement.

GLBA focuses on protecting consumers' personal financial information held by financial institutions, not executive certification of financial reports.

FACTA addresses consumer credit report accuracy and identity theft prevention, not executive financial statement certification.

FISMA governs information security programs for federal agencies and contractors, not corporate financial reporting requirements.