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Section 302 of the Sarbanes-Oxley Act of 2002: Disclosure Controls and Procedures and the Related CEO and CFO Certification Analysis and Recommendations

October 01, 2002

By Michael L. Zuppone

On August 29, 2002, the Securities and Exchange Commission adopted rules implementing Section 302 of the Sarbanes-Oxley Act of 2002. Pursuant to these new rules, public companies that file periodic reports and other information with the SEC pursuant to the Securities Exchange Act of 1934 are required to establish and maintain so-called “disclosure controls and procedures” that are designed to ensure the filing of compliant disclosure documents.

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Image: Michael L Zuppone
Michael L Zuppone
Partner, Corporate Department