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Financial Reporting
Please note: This item is from our archives and was published in 2002. It is provided for historical reference. The content may be out of date and links may no longer function.
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The SEC issues final rules ( www.sec.gov/rules/final/33-8124.htm ), effective August 29, requiring a public company’s principal executive and financial officers to certify the financial and other information in their organization’s quarterly and annual reports. The commission also solicited, through October 9, public comments on the advisability of extending this requirement to definitive proxy and information statements.
