Home

 

 
 
 
 
 

 

 
 

Sarbanes Oxley Act

SEC. 302. CORPORATE RESPONSIBILITY FOR FINANCIAL REPORTS.
 
(a) REGULATIONS REQUIRED.—The Commission shall, by rule,
require, for each company filing periodic reports under section 13(a)
or 15(d) of the Securities Exchange Act of 1934 (15 U.S.C. 78m,
78o(d)), that the principal executive officer or officers and the principal
financial officer or officers, or persons performing similar
functions, certify in each annual or quarterly report filed or submitted
under either such section of such Act that—
 
(1) the signing officer has reviewed the report;
 
(2) based on the officer’s knowledge, the report does not
contain any untrue statement of a material fact or omit to
state a material fact necessary in order to make the statements
made, in light of the circumstances under which such statements
were made, not misleading;
 
(3) based on such officer’s knowledge, the financial statements,
and other financial information included in the report,
fairly present in all material respects the financial condition
and results of operations of the issuer as of, and for, the
periods presented in the report;
 
(4) the signing officers—
 
(A) are responsible for establishing and maintaining
internal controls;
 
(B) have designed such internal controls to ensure
that material information relating to the issuer and its
consolidated subsidiaries is made known to such officers
by others within those entities, particularly during the
period in which the periodic reports are being prepared;
 
(C) have evaluated the effectiveness of the issuer’s
internal controls as of a date within 90 days prior to
the report; and
 
(D) have presented in the report their conclusions
about the effectiveness of their internal controls based on
their evaluation as of that date;
 
(5) the signing officers have disclosed to the issuer’s auditors
and the audit committee of the board of directors (or
persons fulfilling the equivalent function)—
 
(A) all significant deficiencies in the design or operation
of internal controls which could adversely affect the issuer’s
ability to record, process, summarize, and report financial
data and have identified for the issuer’s auditors any material
weaknesses in internal controls; and
 
(B) any fraud, whether or not material, that involves
management or other employees who have a significant
role in the issuer’s internal controls; and
 
(6) the signing officers have indicated in the report whether
or not there were significant changes in internal controls or
in other factors that could significantly affect internal controls
subsequent to the date of their evaluation, including any corrective
actions with regard to significant deficiencies and material
weaknesses.
 
(b) FOREIGN REINCORPORATIONS HAVE NO EFFECT.—Nothing
in this section 302 shall be interpreted or applied in any way
to allow any issuer to lessen the legal force of the statement
required under this section 302, by an issuer having reincorporated
or having engaged in any other transaction that resulted in the
transfer of the corporate domicile or offices of the issuer from
inside the United States to outside of the United States.
 
(c) DEADLINE.—The rules required by subsection (a) shall be
effective not later than 30 days after the date of enactment of
this Act.
 

 

Sarbanes Oxley Certification and Training / Distance Learning
 
The Cost: US$ 147
What is included in this price:
 
A. The official presentations we use in our instructor-led classes (720 slides)
B. Up to 3 Online Exams
C. Personalized Membership Certificate printed in full colour.
 
To learn more:
www.sarbanes-oxley-association.com/Distance_Learning_and_Certification.htm