Accuracy of reports and assessment of internal control over financial reporting.

CFR · 2024-01-01 · US · Title 12

(a) (b) (1) The chief executive officer (CEO); (2) The chief financial officer (CFO), or if the institution has no CFO, the officer responsible for preparing financial reports; and (3) A board member formally designated by action of the board to certify reports on behalf of individual board members. (c) (1) The signatories have reviewed the report, (2) The report has been prepared in accordance with all applicable statutory or regulatory requirements, and (3) The information is true, accurate, and complete to the best of signatories' knowledge and belief. If the report contains the limited disclosure authorized by § 628.62(c) of this chapter, the statement may be modified to explain that the completeness of the report was determined in consideration of § 628.62(c). (d)

official document · source cfr-2024 · id 12:§ 620.3