Circa Pict. & Prod. Co. Intnl Inc. (fka CPPD)

[cardioverter]

this is on the Sec site on certification: I am looking for more at this time but this is what i have come up with so far

Link : http://www.sec.gov/rules/proposed/33-8212.htm


On July 30, 2002, the Sarbanes-Oxley Act of 2002 (the "Act") was enacted.23 Section 302 of the Act required the Commission to adopt final rules to be effective by August 29, 2002 under which the principal executive officer or officers and the principal financial officer or officers, or persons performing similar functions, of a company filing periodic reports under Section 13(a) or 15(d) of the Securities Exchange Act of 1934 (the "Exchange Act") 24 must certify in each quarterly and annual report, among other things, that, based on his or her knowledge:

the report does not contain any untrue statement of a material fact or omit to state a material fact necessary in order to make the statements made, in light of the circumstances under which such statements were made, not misleading; and

the financial statements, and other financial information included in the report, fairly present in all material respects the financial condition and results of operations of the issuer as of, and for, the periods presented in the report.25
On August 28, 2002, we adopted Exchange Act Rules 13a-14 and 15d-14 and Investment Company Act Rule 30a-2 and amended our periodic report forms to implement this statutory directive.26 These rules and amendments became effective on August 29, 2002. On January 27, 2003, we adopted Form N-CSR to be used by registered management investment companies to file certified shareholder reports with the Commission.27

Section 906 of the Act added new Section 1350 to Title 18 of the United States Code,28 which contains federal criminal provisions. Section 906 contains a certification requirement that is separate and distinct from the certification requirement mandated by Section 302.29 Section 906 provides that each periodic report containing financial statements filed by an issuer30 with the Commission pursuant to Section 13(a) or 15(d) of the Exchange Act must be accompanied by a written statement by the issuer's chief executive officer and chief financial officer (or the equivalent thereof) certifying that:

the report fully complies with the requirements of Section 13(a) or 15(d) of the Exchange Act; and

the information contained in the report fairly presents, in all material respects, the financial condition and results of operations of the issuer.

Section 906 expressly creates new criminal penalties for a knowingly or willfully false certification.31 This provision became effective on July 30, 2002. As discussed below, we propose to require the inclusion of the certifications required by Sections 302 and 906 of the Act as exhibits to the periodic reports to which they relate.