DC&P

(redirected from Disclosure Controls and Procedures)
AcronymDefinition
DC&PDisclosure Controls and Procedures
DC&PDisease Control and Prevention
DC&PData Collection & Processing
References in periodicals archive ?
[Y]our disclosure indicates that your disclosure controls and procedures "are reasonably designed." Please confirm, if true, that your disclosure controls and procedures are designed to provide reasonable assurance of achieving their objectives and that your relevant officers have concluded that your disclosure controls and procedures are effective at the reasonable assurance level and so state or otherwise advise.
The certifying officers may have difficulty concluding in the acquirer's first post-closing SEC report that the company's disclosure controls and procedures are effective if a significant acquired business has not been integrated into those controls by the relevant period end.
(2) have designed such disclosure controls and procedures to ensure that material information is made known to them, particularly during the period in which the periodic report is being prepared,
(3) have evaluated the effectiveness of the company's disclosure controls and procedures as of a date within 90 days before the filing date of the report, and
(4) have presented in the report their conclusions about the effectiveness of the disclosure controls and procedures, based on the required evaluation as of that date.
-Evaluated the effectiveness of the disclosure controls and procedures within 90 days of the report; and
-Presented in the report conclusions about the effectiveness of the disclosure controls and procedures based on the required evaluation;
Establish Disclosure Controls and Procedures; Regularly Evaluate Their Effectiveness.
"Disclosure controls and procedures" are the internal controls and other procedures designed to ensure that the information required to be disclosed in the reports is recorded, processed, summarized and communicated to management to allow timely decisions regarding required disclosure.
Definition of disclosure controls and procedures. The SEC states that "disclosure controls and procedures" [Rule 13a-15(e)/15d-15(e)] have the following characteristics:
Disclosure controls and procedures are intended to capture all information required to be disclosed in Exchange Act reports.
Disclosure controls and procedures versus internal control over financial reporting.