Certification of Disclosures in Quarterly and Annual SEC Filings; New Requirements for Disclosure Controls and Procedures
- Topics:
- Regulatory issues
- Tags:
- Business Operations,
- SEC Filing,
- SEC,
- Sarbanes-Oxley,
- Regulatory Compliance,
- Regulations,
- Quality,
- Policies And Procedures,
- Human Resources,
- Government,
- ...
- Source:
- Thelen Reid & Priest
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Overview: The Securities and Exchange Commission released final rules, as directed by Section 302(a) of the Sarbanes-Oxley Act of 2002, that require an issuer's principal executive and principal financial officer each to certify the financial and other information contained in the issuer's quarterly and annual reports filed with the SEC. In addition, the SEC adopted previously proposed rules that will require issuers to maintain, and regularly evaluate the effectiveness of, disclosure controls and procedures designed to ensure that the information required in reports filed under the Securities Exchange Act of 1934 is recorded, processed, summarized and reported on a timely basis. With limited exceptions, these rules are effective immediately. To know more, refer to the article.
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Format: HTML | Date: Aug 2002 | Pages: 1
