New Jersey § 52:18-46

§ 52:18-46.

Each business filing a financial statement under section 3 of this act 1 shall attach thereto a certification that: a. the business officer signing the financial statement has reviewed the statement; b. based on the officer's knowledge, the financial statement does not contain any

untrue statement of a material fact or omit the statement of a material fact necessary

in order to ensure that the statements made, in light of the circumstances under which

such statements were made, were not misleading; c. based on such 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 of the business as of, and for, the periods presented

in the report; and d. the signing officer: (1) is responsible for establishing and maintaining internal controls; (2) has designed such internal controls to ensure that material information relating

to the business and its consolidated subsidiaries is made known to such business officers

by others within those entities, particularly during the period in which the reports

are being prepared; (3) has evaluated the effectiveness of the business' internal controls as of a date

within 90 days prior to the financial statement; (4) has presented in the financial statement the officer's conclusions about the effectiveness

of the business' internal controls based on the evaluation as of that date; (5) has disclosed to the business' auditors and the audit committee of the board of

directors or those persons fulfilling the equivalent function: (a) all significant deficiencies in the design or operation of internal controls which

could adversely affect the business' ability to record, process, summarize, and report

financial data and have identified for the business' auditors any material weaknesses

in internal controls; and (b) any fraud, whether or not material, that involves management or other employees

who have a significant role in the business' internal controls; and (6) has indicated in the financial statement whether or not there were significant

changes in internal controls or in other factors that could significantly affect internal

controls subsequent to the date of their evaluation, including any corrective actions

with regard to significant deficiencies and material weaknesses. 1

L.2009, c. 136 (N.J.S.A. § 52:18-44).