What is Sarbanes Oxley Section 302?

What does Sarbanes Oxley Section 302 Address?

Sarbanes Oxley Section 302 addresses all financial information disclosed to investors including MD&A in the 10Q and 10K.

Under SOX Section 302, CEO and CFO must:

  • Certify quarter and annual financial statements and other published financial information are fairly presented; no untrue facts or omissions
  • Establish and maintain disclosure controls and procedures as of period end and for disclosing material changes in internal control
  • Disclose to auditors and Audit Committee if control deficiencies, material weaknesses, or fraud exist
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