Every quarterly and annual report of a US public company carries a personal certification from its chief executive and its chief financial officer. Each officer certifies that he or she has reviewed the report. Each certifies that, to his or her knowledge, it contains no untrue statement of a material fact. Each also certifies that the financial statements fairly present, in all material respects, the company’s financial condition and results.
The rule comes from Section 302 of the Sarbanes-Oxley Act, signed on July 30, 2002. The two officers also answer for the internal controls that bring information to them. The SEC rule adds one detail. They may not have someone else sign it for them under a power of attorney.