Business and Finance

AREA: US

Price 6,700yen (7,035yen included tax)

Pub. October 2002

ISBN 0-8080-0892-7

CEO/CFO Certification explains rules requiring CEOs and CFOs to certify that the information in the company's quarterly and annual reports is true and complete in all important respects and that the signing officers are required to establish and maintain internal controls necessary to ensure accurate financial reporting. Includes full text of SEC adopting release and final rules.

CEO/CFO Certification is one volume in CCH's SEC Corporate Disclosure Reforms series. It's available separately or bound together with the other volume in the complete set, SEC Corporate Disclosure Reforms: Compendium.

Contents Includes

Explanation

• Overview
• Sarbanes-Oxley Act
• Sarbanes-Oxley Certification Provisions
• SEC Rulemaking
• Disclosure of Controls and Procedures
• Scope of Certification Requirement
• Investment Companies
• Incorporation by Reference
• Location of Certification
• Liability

Sarbanes-Oxley Act Provisions

• Section 302 Corporate Responsibility for Financial Reports
• Section 906 Corporate Responsibility for Financial Reports

SEC Materials

• Rule 13a-14 Certification of Disclosure in Annual and Quarterly Reports
• Rule 13a-15 Assuer's Disclosure Controls and Procedures Related to Preparation of Required Reports
• Rule 15d-14・Certification of Disclosure in Annual and Quarterly Reports
• Rule 15d-15 Assuer's Disclosure Controls and Procedures Related to Preparation of Required Reports
• Rule 30a-2 Certification of Disclosure in Annual and Semi-Annual Reports
• SEC Release No. 33-8124

Topical Index