Chief executives and chief financial officers from those 945 companies must personally certify under oath that their most recent reports filed with the S.E.C. are complete and accurate, the commission said.
Corporate officials must now personally certify their companies' financial results and the quality of the internal controls that assure accuracy.
Mr. Immelt said yesterday that he and G.E.'s chief financial officer had complied with the new requirement that they personally certify their company's financial statements as accurate.
Bruce Lee personally certified only three instructors.
The Chief Justice is also required to personally certify every decision that is rendered by the Court.
Top executives should be required to certify personally that the company's public financial reports are accurate and that all information material to the financial health of the company has been disclosed.
The company's principal executive officer and principal financial officer must personally certify that the financial reports are true and that everything has been disclosed.
I'll personally certify your death after they've hung you on the gallows.
Harvey L. Pitt, the chairman of the Securities and Exchange Commission, was an architect of the new rule requiring executives of large companies to personally certify their financial results.