EXHIBIT 31(b)
I, Richard K. Reece, certify that:
1. |
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I have reviewed this annual report on Form 10-K of Acuity Brands, Inc.; |
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2. |
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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; |
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3. |
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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; |
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4. |
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The registrants other certifying officer 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: |
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(a) |
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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; |
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(b) |
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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; |
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(c) |
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Evaluated the effectiveness of the registrants disclosure controls 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 |
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(d) |
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Disclosed in this report any change in the registrants internal control over
financial reporting that occurred during the registrants fourth fiscal quarter
that has materially affected, or is reasonably likely to materially affect, the
registrants internal control over financial reporting; and |
5. |
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The registrants other certifying officer and I have disclosed, based on our most
recent evaluation of internal control over financial reporting, to the registrants
auditors and the audit committee of registrants board of directors (or persons
performing the equivalent functions): |
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(a) |
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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 registrants ability to record, process, summarize and
report financial information; and |
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(b) |
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Any fraud, whether or not material, that involves management or other
employees who have a significant role in the registrants internal control over
financial reporting. |
Date: October 29, 2010
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/s/ Richard K. Reece
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Richard K. Reece |
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Executive Vice President and Chief Financial Officer |
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[A signed original of this written statement required by Section 302 of the Sarbanes-Oxley
Act has been provided to Acuity Brands, Inc., and will be retained by Acuity Brands, Inc.,
and furnished to the Securities and Exchange Commission or its staff upon request.]