Certify
The expansion of the full interim certificate by the CSA includes representations relating to DC&P design and ICFR design. This increases the onus on management to ensure all controls are sound before providing certification.
What you Need to do
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Documentation supporting the certifying officers' design of ICFR is required each quarter.
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Documentation supporting operational effectiveness is required on an annual basis.
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Issuers performing a re-filing on statements after March 31, 2005 will have to submit a new, separate certificate. In such cases, it is not likely the CSA will accept previous conclusions
Lessons Learned from Other Companies
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Because interim certificates require the certifying officer to report on design, and documentation is required in re-filings, it is imperative to retain all supporting documentation.
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It is also important to gain snap shots of your documentation and testing at certain points in time if they change since this supports your certification honestly and completely.