One plank in the Sarbanes-Oxley Act is Section 302, a provision that chief executive officers as well as chief financial officers make certain certifications regarding financial and other information contained in companies' annual and quarterly reports.
On Aug. 30, 2002, the Securities and Exchange Commission issued the final rule implementing the provisions of Section 302, adding Rule 13a-14 and Rule 15d-14, which require certifications.
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