DD Support Board and Research Team

[1manband]

It should. However, the SEC is most concerned that the name in the body of the certification matches the signature, which in this case it does. But, the fact that the name of the supposed signatory doesn't match the signature is a problem. The SEC could consider the certification to be incomplete, which means the document it is certifying is not considered to have been filed at all. But, that is unlikely over just the name under the signature being incorrect as the remainder of the certification is accurate under the regulation. However, this mistake would be considered a failure of internal control over financial reporting as management did not catch the error. Assuming they even saw the final version of the document before filing, which would also be a failure of internal controls - they are supposed to maintain a manually signed copy, but it seems to be common that a lot of companies don't bother. And when they do, this can happen.

On second thought, IS the information in the rest of the certification accurate? Who is actually the Chief Financial Officer?