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