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Summary of SEC Final Rules On CEO/CFO Certifications of Disclosure in Quarterly And Annual Reports

Oct-02Advisories
On August 29, 2002, the SEC issued new rules, which became effective immediately, to implement Section 302 of the Sarbanes-Oxley Act of 2002 (“Sarbanes-Oxley”), which requires every reporting company’s principal executive and financial officers to certify the information contained in the reporting company’s quarterly and annual reports.

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