Directory · 12 entries

Certification rules directory

This directory lists rules under which an official or officer signs to certify something. It covers financial report certifications, responsibility statements, apostilles and the certification of laws. In the US, the CEO and CFO certify each annual and quarterly report ¹. In the EU, the persons responsible within an issuer sign statements in the annual report ². An apostille certifies the signature on a public document ³. Each row gives who signs and what is attested.

Last checked 6 November 2026

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Sarbanes-Oxley section 302, 15 U.S.C. 7241 ¹
Jurisdiction
United States
Who signs
Principal executive officer and principal financial officer ¹
What it attests
Review of the report, no material untrue statement, fair presentation, internal controls and disclosure of deficiencies and fraud ¹
Sarbanes-Oxley section 906, 18 U.S.C. 1350 ⁴
Jurisdiction
United States
Who signs
Chief executive officer and chief financial officer ⁴
What it attests
Report complies with Exchange Act section 13(a) or 15(d) and fairly presents financial condition. Up to US$5,000,000 and 20 years for willful false certification ⁴
Form 52-109F1, annual certificate ⁵
Jurisdiction
Canada
Who signs
Each CEO and CFO, separately ⁵
What it attests
Matters prescribed by the form, filed with annual filings ⁵
Form 52-109F2, interim certificate ⁵
Jurisdiction
Canada
Who signs
Each CEO and CFO, separately ⁵
What it attests
Matters prescribed by the form, filed on the same date as interim filings ⁵
Forms 52-109FV1 and 52-109FV2, venture issuers ⁵
Jurisdiction
Canada
Who signs
Each CEO and CFO of a venture issuer ⁵
What it attests
Matters prescribed by the venture issuer forms ⁵
Transparency Directive, Article 4(2)(c) ²
Jurisdiction
European Union
Who signs
Persons responsible within the issuer, with names and functions shown ²
What it attests
Financial statements give a true and fair view and the management report includes a fair review ²
Transparency Directive, Article 5(2)(c) ²
Jurisdiction
European Union
Who signs
Persons responsible within the issuer ²
What it attests
To the best of their knowledge, the condensed half-yearly statements give a true and fair view ²
Apostille, 1961 Hague Convention, Article 3 ³
Jurisdiction
International
Who signs
Competent authority of the state where the document was issued ³
What it attests
Authenticity of the signature, capacity of the signer, identity of any seal or stamp ³
FCDO legalisation and apostille ⁶
Jurisdiction
United Kingdom
Who signs
FCDO Legalisation Office ⁶
What it attests
Signatures, stamps or seals match its records. Some documents need a notary or solicitor first ⁶
Apostille or certificate of authentication ⁷
Jurisdiction
United States
Who signs
US Department of State Office of Authentications ⁷
What it attests
Apostille for Hague Convention countries, authentication certificate for others ⁷
Certification of an electronic signature, Electronic Communications Act 2000, section 7(3) ⁸
Jurisdiction
United Kingdom
Who signs
Any person who makes the statement ⁸
What it attests
That a signature, method or procedure is a valid means of signing ⁸
Certification of federal laws, Basic Law Article 82 ⁹
Jurisdiction
Germany
Who signs
Federal President, after countersignature ⁹
What it attests
Law is certified for promulgation in the Federal Law Gazette ⁹

Notes

The Canadian rule text read here does not list the certificate statements, which are in the forms ⁵.

Rules and charges change. Check the official source linked on this page before you pay or travel. Spotted an error? Email hello@whosignedwhat.com.

Sarbanes-Oxley section 302, 15 U.S.C. 7241 1

Sarbanes-Oxley section 906, 18 U.S.C. 1350 4

Form 52-109F1, annual certificate 5

Form 52-109F2, interim certificate 5

Forms 52-109FV1 and 52-109FV2, venture issuers 5

Transparency Directive, Article 4(2)(c) 2

Transparency Directive, Article 5(2)(c) 2

Apostille, 1961 Hague Convention, Article 3 3

FCDO legalisation and apostille 6

Apostille or certificate of authentication 7

Certification of an electronic signature, Electronic Communications Act 2000, section 7(3) 8

Certification of federal laws, Basic Law Article 82 9

Notes

Sources

Sarbanes-Oxley section 302, 15 U.S.C. 7241 ¹

Sarbanes-Oxley section 906, 18 U.S.C. 1350 ⁴

Form 52-109F1, annual certificate ⁵

Form 52-109F2, interim certificate ⁵

Forms 52-109FV1 and 52-109FV2, venture issuers ⁵

Transparency Directive, Article 4(2)(c) ²

Transparency Directive, Article 5(2)(c) ²

Apostille, 1961 Hague Convention, Article 3 ³

FCDO legalisation and apostille ⁶

Apostille or certificate of authentication ⁷

Certification of an electronic signature, Electronic Communications Act 2000, section 7(3) ⁸

Certification of federal laws, Basic Law Article 82 ⁹