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SEC wants certifications prominently displayed .


To simplify access to corporate officers' certifications of their companies' financial reports, the SEC issued an exposure draft in March that called for the filing of such statements in an accompanying ac·com·pa·ny  
v. ac·com·pa·nied, ac·com·pa·ny·ing, ac·com·pa·nies

v.tr.
1. To be or go with as a companion.

2.
 exhibit rather than in the report's text. The commission said it proposed the changes, which amend earlier rules implementing certification requirements in sections 302 and 906 of the Sarbanes-Oxley Act See SOX.  of 2002, to make it easier for investors, and SEC staff, to locate this information. Currently, not even the commission's own electronic-data-gathering-and-retrieval (EDGAR Edgar or Eadgar (both: ĕd`gər), 943?–975, king of the English (959–75), son of Edmund, king of Wessex. In 957 the Mercians and Northumbrians rebelled against Edgar's brother Edwy and chose Edgar as their king. ) system can obtain it without difficulty.

In conjunction conjunction, in astronomy
conjunction, in astronomy, alignment of two celestial bodies as seen from the earth. Conjunction of the moon and the planets is often determined by reference to the sun.
 with the ED, the SEC also issued interim guidance pending the adoption of final rules on the certification filing requirements under section 906. Comments on the exposure draft (www.sec.gov/rules/proposed/33-8212.htm) are due May 15.
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Title Annotation:corporate officers' certifications
Publication:Journal of Accountancy
Date:May 1, 2003
Words:131
Previous Article:SEC strengthens audit committees.
Next Article:Regaining public trust our first priority. (Letters).
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