Post by bluediamonds on Mar 25, 2005 16:11:15 GMT -5
SOX (Sarbanes Oxley Act) Compliance Example
Posted: Fri Mar 25, 2005
TheSheik
Gemologist
Joined: 18 Jun 2004
Posts: 1745
Location: The Friendly Frontier of Texas
Here's the certification for another company's SoX compliance by their CEO
knobias.10kwizard.com/filing.php?repo=tenk&ipage=3357307&doc=4&total=38&back=1
Quote:
EXHIBIT 31.1
RULE 13a-14(a) CERTIFICATION OF CHIEF EXECUTIVE OFFICER
I, Bennett S. LeBow, certify that:
1. I have reviewed this annual report on Form 10-K of Vector Group Ltd.;
2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;
3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;
4. The registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:
(a) designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;
(b) designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;
(c) evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and
(d) disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and
5. The registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of registrant’s board of directors (or persons performing the equivalent functions):
(a) all significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and
(b) any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.
Date: March 24, 2005
/s/ Bennett S. LeBow
Bennett S. LeBow
Chairman and Chief Executive Officer
www.cmkx.net/forum/viewtopic.php?t=6754
-----------------------------------------------------------------------
Could This Be Holding Up CMKX Filing?
By: kickyourace
24 Mar 2005, 10:21 AM EST
Msg. 181699 of 182670
Jump to msg. #
PR from CMKX - I'll point out in my post from two weeks ago that we couldn't file any reports because if we have an NSS condition(which isn't mentioned at all in the PR) that if UC signs off on them, he's going to make himself a criminal under Serbane-Oxlay and the PR does point to SO as the reason that the filings might not be done in time but even if they aren't done in time, he'll continue to trade on the pinks. www.ragingbull.lycos.com/mboard/boards.cgi?board=CMKI&read=69970
From: ragingbull.lycos.com/mboard/boards.cgi?board=CLB01219&read=181699
Posted: Fri Mar 25, 2005
TheSheik
Gemologist
Joined: 18 Jun 2004
Posts: 1745
Location: The Friendly Frontier of Texas
Here's the certification for another company's SoX compliance by their CEO
knobias.10kwizard.com/filing.php?repo=tenk&ipage=3357307&doc=4&total=38&back=1
Quote:
EXHIBIT 31.1
RULE 13a-14(a) CERTIFICATION OF CHIEF EXECUTIVE OFFICER
I, Bennett S. LeBow, certify that:
1. I have reviewed this annual report on Form 10-K of Vector Group Ltd.;
2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;
3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;
4. The registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:
(a) designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;
(b) designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;
(c) evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and
(d) disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and
5. The registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of registrant’s board of directors (or persons performing the equivalent functions):
(a) all significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and
(b) any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.
Date: March 24, 2005
/s/ Bennett S. LeBow
Bennett S. LeBow
Chairman and Chief Executive Officer
www.cmkx.net/forum/viewtopic.php?t=6754
-----------------------------------------------------------------------
Could This Be Holding Up CMKX Filing?
By: kickyourace
24 Mar 2005, 10:21 AM EST
Msg. 181699 of 182670
Jump to msg. #
PR from CMKX - I'll point out in my post from two weeks ago that we couldn't file any reports because if we have an NSS condition(which isn't mentioned at all in the PR) that if UC signs off on them, he's going to make himself a criminal under Serbane-Oxlay and the PR does point to SO as the reason that the filings might not be done in time but even if they aren't done in time, he'll continue to trade on the pinks. www.ragingbull.lycos.com/mboard/boards.cgi?board=CMKI&read=69970
From: ragingbull.lycos.com/mboard/boards.cgi?board=CLB01219&read=181699