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SEC proposes to amend rules for CEO and CFO certifications

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27 Mar 2003

The SEC has proposed changes to its Rules Requiring Certification of Financial Statements by CEOs and CFOs.

These rules apply to both domestic and foreign issuers. The Sarbanes-Oxley Act requires CEOs and CFOs of all public companies to certify in quarterly and annual reports that the report is accurate and complete and that the financial statements fairly present the financial condition and results of operations of the company.

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