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 officer in charge of preparing financial statements; and (3) A board member formally designated by action of the board to certify reports of condition and performance 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. (d) (2) The Funding Corporation must require its external auditor to issue an attestation report, which must express an opinion on the effectiveness of internal control over financial reporting. The resulting attestation report must accompany management's assessment and be included in the annual report.

official document · source cfr-2024 · id 12:§ 630.5