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CEO and CFO certifications of financial information.
Accounting Horizons, December, 2003 by Marshall A. Geiger
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INTRODUCTION
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New certification requirements arrived at the corporate suite in the summer of 2002 in the form of a one-time SEC Order and the watershed Sarbanes-Oxley Act (SOA). CEOs and CFOs of public companies must personally certify to disclosure/internal controls and the material accuracy and completeness of their companies' financial statements. This commentary uses the phrase "material accuracy and completeness of the financial statements" to refer to the financial information covered under the SEC's CEO/CFO certification order and the three certifications of the Sarbanes-Oxley Act of 2002. Although we believe this is an accurate paraphrase that captures the scope and ...
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Most Popular Articles in Business
- Research and Markets : Tesco Plc - SWOT Framework Analysis
- Do Us a Flavor - Ben & Jerry's Issues a Call for Euphoric New Flavors
- eBay made easy: ready to start an eBay business? These 5 simple steps will ...
- Katrina's lawsuit surge: a legal battle to force insurers to pay for flood ...
- Wal-Mart's newest distribution center opened last month near the southwest ...
- More »