March 20, 2003

Certification, Disclosure Controls and Procedures and Internal Controls

Arnold & Porter Advisory

The Current Certification Requirements In August 2002, the Securities and Exchange Commission (the "Commission"), pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 (the "Act"), adopted Rules 13a-14 and 15d-14, 17 CFR §§ 240.13a-14 and 240.15d-14, of the Securities Exchange Act of 1934 (the "Exchange Act"), and amendments to Forms 10- Q, 10-QSB, 10-K, 10-KSB, 20-F and 40-F, 17 CFR §§ 249.308a, 249.308b, 249.310, 249.310b, 249.220f and 249.240f, requiring the principal financial and executive officers of reporting companies personally to certify the information contained in their company’s quarterly and annual reports.


Richard E. Baltz
Richard E. Baltz
Senior Counsel
Washington, DC
Subscribe Link

Email Disclaimer