• HC-3 HC-3 Financial Statement Certification

    • HC-3.1 HC-3.1 Principle

      • HC-3.1.1.

        The Board must have rigorous controls for financial audit and reporting, internal control, and compliance with law.

        May 2011

    • HC-3.2 HC-3.2 CEO and CFO Certification of Financial Statements

      • HC-3.2.1

        To encourage management accountability for the financial statements required by the directors, the licensee's CEO and chief financial officer must state in writing to the Board that the licensee's interim and annual financial statements present a true and fair view, in all material respects, of the licensee's financial condition and results of operations in accordance with applicable accounting standards.

        May 2011