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- Title
Certifications Are In--Now, What's Next?
- Authors
Marshall, Jeffrey
- Abstract
This article focuses on after-effects of the decision of major exchange-listed companies to certify their financial statements. The speculation over what will happen next has been a cause of concern to financial executives. All of the 695 companies required to certify statements according to the new rules were established by the Sarbanes-Oxley Act of 2002, did so. While the law requires only the chief executive officer (CEO) and chief financial officer (CFO) to certify the financial statements, some companies have established policies asking junior-level managers to issue their own internal certifications about their due diligence. Included in the rules is a newly defined term "disclosure controls and procedures" that a company's principal executive and financial officers are expected to establish and maintain.
- Subjects
UNITED States; FINANCIAL executives; FINANCIAL disclosure; FINANCIAL statements; CERTIFICATION; UNITED States. Sarbanes-Oxley Act of 2002; ACCOUNTING
- Publication
Financial Executive, 2002, Vol 18, Issue 7, p7
- ISSN
0895-4186
- Publication type
Article