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). CEO and CFO of public companies must personally certify to disclosure/internal ascendencys and the material accuracy and completenes of their companies' financial statements. This commentary uses the phrase "material accuracy and completenes of the financial statements" to consign to the financial information overspreaded 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 tendency and ...