TAILIEUCHUNG - Networking: A Beginner’s Guide Fifth Edition- P83

Networking: A Beginner’s Guide Fifth Edition- P83:I have run into many people over the years who have gained good even impressive working knowledge of PCs, operating systems, applications, and common problems and solutions. Many of these people are wizards with desktop computers. | 392 Networking A Beginner s Guide Section 302 mandates that the principal executive officer usually the CEO and the principal financial officer usually the CFO certify each annual or quarterly report that is filed with the . Securities and Exchange Commission SEC . These certifications must state the following The certifying officer has reviewed the report. Based on the officer s knowledge the report does not contain any untrue statement of material facts and does not fail to state any material facts that could result in the report being misleading. The officer has evaluated the effectiveness of the company s internal controls within 90 days of the report s date. The officers have presented in the periodic report their conclusions about the effectiveness of the internal controls of the company. The officers have disclosed to the audit committee and to the auditors all significant deficiencies regarding the operation of the company s internal controls which could adversely affect the company s ability to record process summarize and report financial data and that they have disclosed any fraud material or not that involves management or employees who have a significant role in the company s internal controls. The officers have disclosed any significant changes to the system of internal controls used by the company including any corrective actions that were taken to address any weaknesses. NOTE For public companies a periodic report is their annual report on SEC form 10-K and their quarterly reports on SeC form 10-Q. Section 303 makes illegal any improper influence on the conduct of audits. Specifically it applies to any officer or director of the company or any other person acting under the direction of an officer or director to take any action that fraudulently influences coerces manipulates or misleads the firm performing the audit of the company. I ve emphasized the words in the preceding sentence because this rule applies to anyone who works with or provides .

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