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NI 52-109/SOX
Canadian National Instrument 52-109 Certification of Disclosure in Issuers’ Annual and Interim Filings (NI 52-109), and the US Sarbanes-Oxley Act (SOX), require the CEO and CFO of publicly traded companies to personally certify the design and operating effectiveness of their company’s disclosure controls and internal controls over financial reporting.
Wherever you are in your certification project, POWELLDORIAN will work with your management team and employees to implement a robust, sustainable process for evaluating internal controls on a regular basis. We can assist with:
- Project management
- Risk assessments and key risk identification
- Process and control mapping, template design and documentation
- Testing design of disclosure and financial reporting controls
- Testing operating effectiveness of disclosure and financial reporting controls
- Development of policies and procedures around disclosures and control over financial reporting

