State any five points/sub-points which are incorporated in the compliance certificate which shall be furnished by CEO and CFO of a company in terms of Regulation 17 of SEBI (Listing Obligations and Disclosure Requirement

Regulation 17 (8) of the SEBI (LODR), 2015 provides that the Chief Executive Officer(CEO) and the Chief Financial Officer (CFO) shall provide the compliance certificate to the board of directors as specified in Part B of Schedule II as provided below: 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 entities 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's 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.