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.

L.2009, c.136, s.7.