IT-Unternehmensarchitektur, 2nd Edition

B Textauszüge

B.1 Auszug SOX Sections 302 und 404

SEC. 302. CORPORATE RESPONSIBILITY FOR FINANCIAL REPORTS.

SOX Section 302

(a) REGULATIONS REQUIRED. – The Commission shall, by rule, require, for each company filing periodic reports under section 13(a) or 15(d) of the Securities Exchange Act of 1934 (15 U.S.C. 78m, 78o(d)), that the principal executive officer or officers and the principal financial officer or officers, or persons performing similar functions, certify in each annual or quarterly report filed or submitted under either such section of such Act that –

(1) the signing officer has reviewed the report;

(2) based on the officer’s knowledge, the report does not contain any untrue statement of a material fact or omit to state a material ...