I was referring to the Sarbanes_Oxley act where the CEO has to certify financials. Fake financials can't be filed without the CEO also being in on it. Since you're a newbie I would suggest familiarizing yourself with some of the basic rules and regulations.

Section 302 of the Sarbanes-Oxley Act of 2002 (the "Act" directed the Securities and Exchange Commission ("SEC" to adopt rules to require the principal executive and financial officers of a public company to certify in their company's annual and quarterly reports that such reports are accurate and complete and that they have established and maintained adequate internal controls for public disclosure.