As a CFO of Bright Zone Ltd., describe the contents of the Compliance Certificate to be provided to the Board of Directors, under the regulation 17(8) of SEBI (LODR) Regulations.

The following compliance certificate shall be furnished by Chief Executive Officer and Chief Financial Officer: A) They have reviewed financial statements and the cash flow statement for the year and that to the best of their knowledge and belief: These statements do not contain any materially untrue statement or omit any material fact or contain statements that might be misleading; These statements together present a true and fair view of the listed entity's affairs and are in compliance with existing accounting standards, applicable laws and regulations. B) There are, to the best of their knowledge and belief, no transactions entered into by the listed entity during the year which are fraudulent, illegal or violative of the company's code of conduct. C) They accept responsibility for establishing and maintaining internal controls for financial reporting and that they have evaluated the effectiveness of internal control systems of the listed entity pertaining to financial reporting and they have disclosed to the auditors and the Audit Committee, deficiencies in the design or operation of such internal controls, if any, of which they are aware and the steps they have taken or propose to take to rectify these deficiencies. D) They have indicated to the auditors and the Audit committee: Significant changes in internal control over financial reporting during the year; Significant changes in accounting policies during the year and that the same have been disclosed in the notes to the financial statements; and Instances of significant fraud of which they have become aware and the involvement therein, if any, of the management or an employee having a significant role in the listed entity's internal control system over financial reporting.