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Sarbanes-Oxley Tutorial - Sarbanes Oxley Section 302
What does Sarbanes Oxley Section 302 Address?
Sarbanes Oxley Section 302 addresses all financial information disclosed to
investors including MD&A in the 10Q and 10K.
Under SOX Section 302, CEO and CFO must:
- Certify quarter and annual financial statements and other published
financial information are fairly presented; no untrue facts or omissions
- Establish and maintain disclosure controls and procedures as of period end
and for disclosing material changes in internal control
- Disclose to auditors and Audit Committee if control deficiencies, material
weaknesses, or fraud exist
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