§ 154.308. Representation of chief accounting officer.
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/us/cfr/t18/s§ 154.308·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The filing must include a statement executed by the chief accounting officer or other authorized accounting representative of the filing company representing that the cost statements, supporting data, and workpapers, that purport to reflect the books of the company do, in fact, set forth the results shown by such books.