Controls and other procedures of a reporting company that are designed to ensure that information required to be disclosed by the company in its Exchange Act reports is recorded, processed, summarized and reported within the time periods specified in the SEC's rules and forms. These include controls and procedures designed to ensure that information required to be disclosed by a company in its Exchange Act reports is accumulated and communicated to the company's management, including its principal executive and principal financial officers, or persons performing similar functions, as appropriate to allow timely decisions regarding required disclosure. See Rule 13a-15 of the Exchange Act.

For more information, see Standard Document, Sarbanes-Oxley Certification Under Section 302 of the Act and Practice Note, Corporate Governance Standards: Overview.