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Section 302 of the Sarbanes-Oxley Act requires officers of public companies to certify accuracy of annual reports. This includes their responsibility for establishing and maintaining internal controls, and evaluating the effectiveness of internal controls. Sarbanes-Oxley Act of 2002 Governance, Risk & Compliance
Corporate Responsibility for Financial Reports (SOX 302) 302 2 Sarbanes-Oxley, SOX, SarbOx, GRC, Governance, Financial Reports, Finance & Accounting