Lindsey Graham: “Section 302 of S. 2673 involves Corporate Responsibility for Financial Reports. I am concerned that in subsection (b)…”

“Section 302 of S. 2673 involves Corporate Responsibility for Financial Reports. I am concerned that in subsection (b), where the CEO and CFO sign documents to verify the accuracy of financial reports, the bill's language says they shall ``certify'' the accuracy of the financial documents. In my view, this language should read ``certify under oath'' in order to be consistent with current Securities and Exchange Commission, SEC, regulations. You can clearly see that the SEC currently requires that these statements to be under oath. Let's not create a lower standard in this bill than currently exists in regulation.”