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04000080 |
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Guidance for Management: Disclosure and Certification — What's at Stake? helps you, as a manager, fulfil your responsibilities for the filing of CEO and CFO certifications required under the regulatory corporate disclosure regime for publicly listed companies.
This briefing provides guidance to:
- management on the establishment, implementation and execution of a formal, documented certification support process
- audit committee members in making appropriate enquiries of management and the external auditors about the certifications and the support process
Topics include:
- regulatory requirements and compliance
- liability risks for misrepresentations and failure to disclose
- scope and design of the process
- internal control over financial reporting (ICFR)
- disclosure controls and procedures
- annual certification of effectiveness of ICFR and DC&P