While it might seem a bit simplistic, errors in the SOX 302 certifications are a frequent yet very avoidable comment from the SEC.<\/p>\n
Twist Bioscience, which has a September 30 fiscal year end, included the following language in its SOX 302 certifications<\/a> in its Form 10-Q for the quarter<\/strong> ended December 31, 2025, and filed on February 2, 2026:<\/p>\n Certification of Principal Executive Officer pursuant to<\/strong><\/p>\n Exchange Act Rules 13a-14(a) and 15d-14(a), as adopted pursuant to<\/strong><\/p>\n Section 302 of the Sarbanes-Oxley Act of 2002<\/strong><\/p>\n \n I, Emily M. Leproust, certify that:<\/p>\n 1.I have reviewed this Annual Report on Form 10-K of Twist Bioscience Corporation for the year ended December\u00a031, 2025;<\/p>\n 2.Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;<\/p>\n (Balance of certification omitted for this blog post)<\/p>\n Clearly, the first part of paragraph 1, referring to Form 10-K and the year ended December 31, 2025, is an error in this Form 10-Q.\u00a0 This resulted in the following comment from the SEC in a letter dated February 19, 2026<\/a>:<\/p>\n Form 10-Q for the Quarterly Period Ended December 31, 2025<\/u><\/p>\n Exhibits<\/u><\/p>\n Because of the importance of the certifications, this is almost always a \u201cplease amend\u201d comment.\u00a0 In this example, the company did in fact amend its Form 10-Q<\/a>.<\/p>\n To avoid this kind of situation, careful proofreading is all that is required.<\/p>\n As always, your thoughts and comments are welcome!<\/p>\n","protected":false},"excerpt":{"rendered":" While it might seem a bit simplistic, errors in the SOX 302 certifications are a frequent yet very avoidable comment from the SEC. Twist Bioscience, which has a September 30 fiscal year end, included the following language in its SOX 302 certifications in its Form 10-Q for the quarter ended December 31, 2025, and filed … Continue reading SOX Certifications \u2013 A Quarter-End Reminder<\/span> \n
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