CEO and CFO certifications of financial information.

INTRODUCTION

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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