Answer: A- section 302
Explanation: these are the clauses in section 302
Certification stating that all the reports have been reviewed before being signed
Certification that the financial reports are genuine and do not contain any misleading or untrue information
Certification that the financial statements give a fair view of the company’s financial condition
Certification confirming that the company’s internal controls have been examined by the signing officers in the past 90 days, and the findings have been reported
Certification that includes a list of all inadequacies found in the internal controls, as well as information concerning theft, misuse, or fraud involving the company’s employees
Certification stating any major changes in the internal controls that might have an adverse effect on the system
Section 302 of the Act deals with certification of declaration giving a fair view of the financial statements of the company's position.
The section 302 of the Sarbanes-Oxley Act maintains that every company under the eyes of the law is required to get its financial statements certified by declaration that they show true and fair position of the company with respect to its profits and losses.
Hence, option A holds true that section 302 deals with the fair representation of company's financial statements.
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