INKRAH Law · Sarbanes-Oxley (SOX) · Public Law 107-204 (2002)

Section 302 — Corporate Responsibility for Financial Reports

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Official source / JDIH →
Bahasa Indonesia

Pejabat eksekutif utama dan pejabat keuangan utama wajib menyatakan (certify) dalam setiap laporan tahunan dan triwulanan bahwa mereka telah menelaah laporan itu, bahwa laporan itu tidak memuat pernyataan tidak benar atau penghilangan fakta material, dan bahwa laporan keuangan menyajikan secara wajar kondisi keuangan dan hasil usaha emiten.

English (United States)

The principal executive officer and principal financial officer must certify in each annual and quarterly report that they have reviewed the report, that it contains no untrue statement or omission of a material fact, and that the financial statements fairly present the financial condition and results of operations of the issuer.

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