Under the _____, CEOs and CFOs may be criminally prosecuted if they knowingly certify misleading financial statements.

A) Sherman Antitrust Act
B) Ethical Compliance Act
C) Robinson-Patman Act
D) Sarbanes-Oxley Act
E) Dodd-Frank Act

The Sarbanes-Oxley Act (SOX) holds CEOs and CFOs responsible for certifying the accuracy of a company's financial statements, and they can be criminally prosecuted if they knowingly provide false information. The other acts listed (Sherman Antitrust Act, Robinson-Patman Act, Ethical Compliance Act, and Dodd-Frank Act) do not specifically address the certification of financial statements or hold CEOs and CFOs accountable in the same manner as SOX.