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SEC requires certifications by non-US CEOs and CFOs

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28 Aug 2002

Yesterday, the US Securities and Exchange Commission voted unanimously to require CEOs and CFOs of all registered companies to personally certify that their companies' annual and quarterly financial statements do not contain any untrue statement of a material fact, do not omit a material fact, and fairly present in all material respects the financial condition and results of operations of the issuer.

The new rules, which are effective today, apply to the principal executive and financial officers of any issuer that files quarterly and annual reports with the Commission under either Section 13(a) or 15(d) of the Exchange Act, including foreign private issuers and small business issuers. Click for (PDF 57k).

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