Attached files

file filename
10-K - FORM 10-K FOR YEAR ENDED OCTOBER 31, 2009 - HOVNANIAN ENTERPRISES INCf10k103109122209clean.htm
EX-32 - EXHIBIT 32B - CERTIFICATION OF CFO - HOVNANIAN ENTERPRISES INCcertex32b103109jls.htm
EX-10 - EXHIBIT 10T - NON-QUALIFIED STOCK OPTION AGREEMENT - HOVNANIAN ENTERPRISES INCex10tnsoagmt.htm
EX-10 - EXHIBIT 10 S - BASE SALARIES OF EXECUTIVE OFFICERS - HOVNANIAN ENTERPRISES INCex10sbasesal.htm
EX-10 - EXHIBIT 10LL - RESTRICTED SHARE UNIT AGREEMENT - DIRECTORS - HOVNANIAN ENTERPRISES INCex10llrsuagmt.htm
EX-21 - SUBSIDIARIES OF REGISTRANT - HOVNANIAN ENTERPRISES INCex21subsidiarylist.htm
EX-32 - EXHIBIT 32A - CERTIFICATION OF CEO - HOVNANIAN ENTERPRISES INCcertex32a103109akh.htm
EX-10 - EXHIBIT 10H - 1ST AMENDMENT DATED 10/20/09 TO SECOND LIEN PLEDGE AGREEMENT - HOVNANIAN ENTERPRISES INCex10h2ndlienpledge.htm
EX-10 - EXHIBIT 10P - 1ST AMENDMENT DATED 10/20/09 TO 3RD LIEN PLEDGE AGREEMENT - HOVNANIAN ENTERPRISES INCex10p3rdlienpledge.htm
EX-31 - EXHIBIT 31A - CERTIFICATION OF CEO - HOVNANIAN ENTERPRISES INCcertex31a103109akh.htm
EX-10 - EXHIBIT 10Q - 1ST AMENDMENT DATED 10/20/09 TO 3RD LIEN SECURITY AGREEMENT - HOVNANIAN ENTERPRISES INCex10q3rdliensecurity.htm
EX-10 - EXHIBIT 10I - 1ST AMENDMENT DATES 10/20/09 TO 2ND LIEN SECURITY AGREEMENT - HOVNANIAN ENTERPRISES INCex10i2ndliensecurity.htm

CERTIFICATIONS

Exhibit 31(b)

 

 

I, J. Larry Sorsby, certify that:

 

1.   I have reviewed this annual report on Form 10-K of Hovnanian Enterprises, Inc.;

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;

 

3.   Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

 

4.   The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

(a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

(b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

(c) Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

(d) Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

 

5.   The registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

 


(a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

(b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

 

Date: December 22, 2009

 

/S/J. LARRY SORSBY

J. Larry Sorsby

Executive Vice President and Chief Financial Officer