Securities Advisory: Further Guidance on Certification of Periodic Reports
9/12/2002
This advisory describes the SEC's final rules requiring public companies' principal executive officers and principal financial officers to certify information in their quarterly and annual reports and to maintain disclosure reports and procedures relating to the preparation of those reports. This advisory explains in detail the companies and reports that require such aforementioned certification as well as the contents of certification and disclosure controls and procedures. It also briefly describes the liability of officers for false certifications. An appendix containing sample certification forms that the Sarbanes-Oxley Act mandates is included.
