TITLE

New insights into the CEO and CFO certification requirements

PUB. DATE
January 2005
SOURCE
CA Magazine;Jan/Feb2005, Vol. 138 Issue 1, p20
SOURCE TYPE
Trade Publication
DOC. TYPE
Article
ABSTRACT
The article presents information on the CEO and CFO certification requirements under the Canadian Securities Administrators' (CSA) Multilateral Instrument 52-109. Under the bare certificate provisions of Ml 52-109, CEOs and CFOs of Canadian public companies are required to certify that their filings contain no untrue statement of a material fact and do not omit any material fact. As well, the certifications require that interim and annual financial statements, together with other financial information included in their company's filings, fairly present in all material respects the issuer's financial condition, results of operations and cash flows.
ACCESSION #
15676282

 

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