CEO / CFO Certification Requirements (CSA MI 52-109 and CSA Notice
52-313) Disclosure Controls and Procedures (DCP) Effective
on or after March 30, 2005 CEOs and CFOs must now certify the design and operating
effectiveness of their company's Disclosure Controls and Procedures. We
can help you determine Disclosure Controls and Procedures appropriate for your
organization, remediate control deficiencies and evaluate their effectiveness
for certification requirements. Internal Control over Financial Reporting
(ICFR) Effective on or after June 30, 2006 CEOs and CFOs must now certify
the design of internal controls over financial reporting in order to provide reasonable
assurance on the reliability of financial reporting and preparation of financial
statements for external purposes for interim and year end financial reports. In
addition, material changes made to internal control over financial reporting must
be disclosed in their annual MD & A. Effective on after December 31,
2007 CEOs and CFOs will be required to certify the effectiveness of their companies
internal controls over financial reporting for interim and year end financial
reports and disclose the basis for their evaluation and their conclusion on the
effectiveness of internal controls over financial reporting in their annual MDA. Effective
on after December 31, 2007 CEOs and CFOs will be required to certify the effectiveness
of their companies internal controls over financial reporting for interim and
year end financial reports and disclose the basis for their evaluation and their
conclusion on the effectiveness of internal controls over financial reporting
in their annual MDA. CSA Notice 52-313 issued March 10, 2006 caused withdrawal
of CSA MI 52-111 Reporting on Internal Control over Financial Reporting. MI 52-111
was substantially similar to the requirements of SOX 404. We can help you
understand the evolving Canadian regulatory compliance and certification requirements
and their impacts on your organization. Our approach helps you establish the appropriate
process and sustainable framework to meet regulatory compliance certification,
while at the same time, contributing to the overall effectiveness of your financial
reporting process. We will provide you with an estimate of the costs for
our services provided prior to starting compliance certification engagements so
that you will know up front what to expect. Regardless of what stage you
are at in your compliance certification process, we are well qualified to provide
a cost effective solution to meet your needs. | 
