For a listed company, disclosing entity or registered scheme, the directors make their declaration only after each person performing a chief executive function and a chief financial officer function has given them a dated, signed written declaration that the financial records have been properly maintained under s 286, the statements and notes comply with the accounting standards and give a true and fair view, the consolidated entity disclosure statement is true and correct, and any prescribed matters are satisfied. The directors remain responsible for compliance.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.