18 CFR § 154.308 - Representation of chief accounting officer.
---
identifier: "/us/cfr/t18/s154.308"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "18 CFR § 154.308 - Representation of chief accounting officer."
title_number: 18
title_name: "Conservation of Power and Water Resources"
section_number: "154.308"
section_name: "Representation of chief accounting officer."
chapter_name: "FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY"
subchapter_number: "E"
subchapter_name: "REGULATIONS UNDER NATURAL GAS ACT"
part_number: "154"
part_name: "RATE SCHEDULES AND TARIFFS"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "15 U.S.C. 717-717w; 31 U.S.C. 9701; 42 U.S.C. 7102-7352."
regulatory_source: "Order 582, 60 FR 52996, Oct. 11, 1995, unless otherwise noted."
cfr_part: "154"
---
# 154.308 Representation of chief accounting officer.
The filing must include a statement executed by the chief accounting officer or other authorized accounting representative of the filing company representing that the cost statements, supporting data, and workpapers, that purport to reflect the books of the company do, in fact, set forth the results shown by such books.