Attached files
| file | filename |
|---|---|
| EX-21.1 - SUBSIDIARIES - CHINA ORGANIC AGRICULTURE, INC. | ex21-1.htm |
| EX-32.1 - CERTIFICATIONS - CHINA ORGANIC AGRICULTURE, INC. | ex32-1.htm |
| EX-32.2 - CERTIFICATIONS - CHINA ORGANIC AGRICULTURE, INC. | ex32-2.htm |
| EX-31.1 - CERTIFICATIONS - CHINA ORGANIC AGRICULTURE, INC. | ex31-1.htm |
| 10-K/A - AMENDMENT NO. 1 - CHINA ORGANIC AGRICULTURE, INC. | chinaorganic_10ka1-123108.htm |
CERTIFICATION
OF CHIEF FINANCIAL OFFICER PURSUANT TO SECTION 302(a) OF THE SARBANES-OXLEY ACT
OF 2002
I, Bo
Shan, certify that:
1. I
have reviewed this Annual Report on Form 10-K/A of China Organic Agriculture,
Inc. for the year ended December 31, 2008;
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 (the registrant's fourth fiscal quarter in the case of
an annual report) 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: January
27, 2010
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By:
|
/s/ Bo Shan | |
|
Bo
Shan
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Chief
Financial Officer
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