Disclosure and certification: Guidance for management

Ensure the content and control certifications you make as the CEO or CFO of your organization have been supported by a formal, documented certification support process.

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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