New insights into the CEO and CFO certification requirements

January 2005
CA Magazine;Jan/Feb2005, Vol. 138 Issue 1, p20
Trade Publication
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.


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