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CEO and CFO Certification Required by Sarbanes-Oxley and the Effect on M&A Transactions


by Michael R. Phelps
Ryan M. Vandewiele View Biography
Leonard, Street and Deinard, Professional Association View Firm Credentials
Minneapolis Office

July 1, 2003

Previously published on April 2003

The personal accountability imposed on executives of public companies by the certification requirements of Sections 302 and 906 of the Sarbanes-Oxley Act of 2002, and the need for adequate internal controls, will impact the M&A process and generally increase the importance of the due diligence process.


 

The views expressed in this document are solely the views of the author and not Martindale-Hubbell. This document is intended for informational purposes only and is not legal advice or a substitute for consultation with a licensed legal professional in a particular case or circumstance.


 

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