Who, under SOX, is legally accountable for certifying and approving the integrity of the company and its financial reporting to the Securities and Exchange Commission (SEC) and other financial organizations?

Corporate directors.

Explanation:

The SOX or serbanes - Oxleys, named after former united state senators, Paul Sarbanes (D-MD) and representative Michael G. Oxley (R-OH), is a united state federal law that adds expanded requirements to public company boards, managements and accounting firms all over the states.

It is also know as the Public Company Accounting Reform and Investor Protection Act or Corporate and Auditing Accountability, Responsibility, and Transparency Act. With the reports from the SOX acts, certification of company activities and financial reports are granted.

The corporate director, in collaboration with the internal auditors, analyse company financial reports and other relevant data.