- State that it is management’s responsibility to establish and maintain adequate internal control;
- Identify management’s framework for evaluating internal control;
- Include management’s assessment of the effectiveness of the company’s internal control over financial report as of the end of the most recent year, including a statement as to whether internal control over financial reporting is effective;
- Include a statement that the company’s auditors have issued at attestation report on management’s assessment; and
- Certify that the company’s financial statements are fairly presented
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