HC-3.4 HC-3.4 CEO and CFO Certification of Financial Statements
HC-3.4.1
To encourage management accountability for the financial statements required by the directors, the
Islamic bank licensee's CEO and chief financial officer must state in writing to the audit committee and the Board as a whole that theIslamic bank licensee's interim and annual financial statements present a true and fair view, in all material respects, of theIslamic bank licensee's financial condition and results of operations in accordance with applicable accounting standards.October 2010