FAQ: Sarbanes-Oxley Act Executive Certification Requirements

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The Sarbanes-Oxley Act of 2002 has made executive certifications of financial statements a permanent requirement applicable to all publicly traded companies in the U.S. In its release on August 29, 2002, the Securities and Exchange Commission introduced a newly defined term, "disclosure controls and procedures," to expand the concept of internal controls over financial reporting to the broader area of controls and procedures over disclosure of material financial and nonfinancial information in public reports.

This booklet describes a major area of emphasis for many companies preparing to make their first filing subsequent to August, 29, 2002.

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