• SEC Adopts Final Rules to Implement Section 302 Certifications under Sarbanes-Oxley Act
  • May 30, 2003 | Author: Alan K. MacDonald
  • Law Firm: Frost Brown Todd LLC - Louisville Office
  • As required by Section 302 of the Sarbanes-Oxley Act of 2002 ("Sarbanes-Oxley"), the SEC adopted final rules, effective on August 29, 2002, requiring the principal executive officer and the principal financial officer of an issuer to each certify the information contained in the issuer's quarterly and annual reports. Section 302 also requires these officers to certify that: