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Mr. MacCrate has expressed reservations about certifying the accuracy of the proposed rolls.
THE stock market didn't much care whether chief executives started certifying the accuracy of their companies' financial statements last Aug.
Some analysts expect more disclosures of accounting trouble before Aug. 14, the date set by the Securities and Exchange Commission for top executives to begin certifying the accuracy of company financial statements.
Top executives will continue certifying the accuracy of financial statements and will have to swear that they have applied internal controls to ensure the reliability of the information reported to them.
Mr. Weill also said in his memo that he and Citigroup's chief financial officer, Todd S. Thomson, had signed an oath yesterday certifying the accuracy of the company's financial statements.
Nonetheless, "the appearance of the witness in court to orally attest to the accuracy of the tendered statement is an important safeguard in itself because the witness is certifying the accuracy of the statement before the Court and is available to answer questions from the bench" (Prosecutor v. Milošević 20 September 2003, paras. 16, 19).
Similar(53)
As a result, he said, he cannot certify the accuracy of consolidated financial statements for the government as a whole.
Michael J. Critelli, the chief executive of Pitney Bowes, agrees with the Securities and Exchange Commission that corporate chiefs should certify the accuracy of financial statements.
The measure also would require that manufacturers have a senior executive in the United States who could certify the accuracy of information submitted to N.H.T.S.A. in response to investigations.
Following the WorldCom scandal, he announced that chief executives and chief financial officers will both have to certify the accuracy of their firm's accounts.
The control board's function was to review and certify the accuracy of the city's financial plans -- that the totals of its revenues and expenditures were as the city represented them.
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Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com