The Sarbanes-Oxley Act of 2002 Requires Written Certification of the 10-K

question 20

True/False

The Sarbanes-Oxley Act of 2002 requires written certification of the 10-K and 10-Q reports by each company's CFO and CEO.

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Definitions:

Continuity of Existence

A business principle referring to the capacity of a company to maintain its operations and existence through changes in ownership or structure.

Written Agreement

A contract or document outlining the terms of an agreement between parties, which is signed and documented in writing.

RUPA

The Revised Uniform Partnership Act regulates how partnerships are managed within the United States.

Prima Facie

Latin for "at first glance," it refers to evidence that is sufficient to establish a fact or raise a presumption unless disproved or countered.