Index the backup for a principal-officer certification on a periodic report
Key facts
- Human involvement
- RedLawyer-led
- How AI is used
- List the sub-certifications, the internal-control evaluation date, and the documents the lawyer identifies as support. Write no certification and no sentence of the report.
- What the lawyer must review
- 15 U.S.C. § 7241 requires Commission rules under which the principal executive officer and the principal financial officer, or persons performing those functions, certify each annual or quarterly report. The certification includes that, based on the officer's knowledge, the financial statements and other financial information included in the report fairly present, in all material respects, the financial condition and results of operations, and that the officers have evaluated the effectiveness of internal controls as of a date within 90 days before the report. You decide what the certification covers and whether the backup supports it. A climate or ESG paragraph the company chooses to include is not made mandatory by the SEC climate rules, which press release 2026-49 says were stayed and are proposed to be rescinded. You do not sign generated text.
- Written for / version
- United States versionUS
Who does what
| Role | What they do |
|---|---|
| Assistance | Supporting preparation only. Potential support includes identifying points for review. Confirm the tool’s capability and permitted scope. The tool writes nothing into the document. Substantive advice, judgement and any restricted content remain with the responsible human. |
| Lawyer | Perform the substantive analysis and decisions. Independently check any permitted supporting work and approve the exact output for its intended use. |
Checklist
- Trace every relied-on figure to its source, confirm dates and assumptions, and independently recalculate totals or derived amounts.
- Review operative clauses in the complete document, including definitions, cross-references, schedules and inconsistencies with the instructions.
- Confirm the output against the client’s instructions and the complete relevant source material, including omissions or contradictions.
- Resolve exceptions and record the responsible lawyer’s approval of the exact output and intended use.