{"abstract":"As directed by Section 302(a) of the Sarbanes-Oxley Act of 2002, we are adopting rules to require an issuer's principal executive and financial officers each to certify the financial and other information contained in the issuer's quarterly and annual reports. The rules also require these officers to certify that: they are responsible for establishing, maintaining and regularly evaluating the effectiveness of the issuer's internal controls; they have made certain disclosures to the issuer's auditors and the audit committee of the board of directors about the issuer's internal controls; and they have included information in the issuer's quarterly and annual reports about their evaluation and whether there have been significant changes in the issuer's internal controls or in other factors that could significantly affect internal controls subsequent to the evaluation. In addition, we are adopting previously proposed rules to require issuers to maintain, and regularly evaluate the effectiveness of, disclosure controls and procedures designed to ensure that the information required in reports filed under the Securities Exchange Act of 1934 is recorded, processed, summarized and reported on a timely basis.","action":"Final rule; request for comments.","agencies":[{"raw_name":"SECURITIES AND EXCHANGE COMMISSION","name":"Securities and Exchange Commission","id":466,"url":"https://www.federalregister.gov/agencies/securities-and-exchange-commission","json_url":"https://www.federalregister.gov/api/v1/agencies/466","parent_id":null,"slug":"securities-and-exchange-commission"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2002/09/09/02-22572.html","cfr_references":[{"chapter":null,"citation_url":null,"part":228,"title":17},{"chapter":null,"citation_url":null,"part":229,"title":17},{"chapter":null,"citation_url":null,"part":232,"title":17},{"chapter":null,"citation_url":null,"part":240,"title":17},{"chapter":null,"citation_url":null,"part":249,"title":17},{"chapter":null,"citation_url":null,"part":270,"title":17},{"chapter":null,"citation_url":null,"part":274,"title":17}],"citation":"67 FR 57276","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective Date: August 29, 2002.","disposition_notes":null,"docket_ids":["Release Nos. 33-8124, 34-46427, IC-25722","File No. S7-21-02"],"dockets":[],"document_number":"02-22572","effective_on":"2002-08-29","end_page":57297,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2002/09/09/02-22572.xml","html_url":"https://www.federalregister.gov/documents/2002/09/09/02-22572/certification-of-disclosure-in-companies-quarterly-and-annual-reports","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/02-22572?publication_date=2002-09-09","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2002-09-09/02-22572/mods.xml","not_received_for_publication":null,"page_length":22,"page_views":{"count":1144,"last_updated":"2026-04-05 02:15:03 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2002-09-09/pdf/02-22572.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2002-09-09","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2002/09/09/02-22572.txt","regulation_id_number_info":{"3235-AI54":null},"regulation_id_numbers":["3235-AI54"],"regulations_dot_gov_info":{},"regulations_dot_gov_url":null,"significant":null,"signing_date":null,"start_page":57276,"subtype":null,"title":"Certification of Disclosure in Companies' Quarterly and Annual Reports","toc_doc":"Annual and quarterly company reports; disclosure certification","toc_subject":"Sarbanes-Oxley Act of 2002; implementation:","topics":["Investment companies","Reporting and recordkeeping requirements","Securities"],"type":"Rule","volume":67}