Disclosure and certification: Guidance for management

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