Attached files
file | filename |
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EX-32.1 - EX-32.1 - SPDR GOLD TRUST | y04010exv32w1.htm |
EX-31.1 - EX-31.1 - SPDR GOLD TRUST | y04010exv31w1.htm |
EX-32.2 - EX-32.2 - SPDR GOLD TRUST | y04010exv32w2.htm |
EX-23.1 - EX-23.1 - SPDR GOLD TRUST | y04010exv23w1.htm |
EX-23.2 - EX-23.2 - SPDR GOLD TRUST | y04010exv23w2.htm |
EXCEL - IDEA: XBRL DOCUMENT - SPDR GOLD TRUST | Financial_Report.xls |
10-K - FORM 10-K - SPDR GOLD TRUST | y04010e10vk.htm |
Exhibit 31.2
CERTIFICATION
OF CHIEF FINANCIAL OFFICER PURSUANT TO RULE 13a-14(a)
AND 15d-14(a) UNDER THE SECURITIES EXCHANGE ACT OF 1934, AS
AMENDED
I, Robin Lee, certify that:
I have reviewed this annual report of the
SPDR®
Gold Trust (Trust);
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;
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;
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:
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 registrants
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
registrants internal control over financial reporting that
occurred during the registrants most recent fiscal quarter
(the registrants fourth fiscal quarter in the case of an
annual report) that has materially affected, or is reasonably
likely to materially affect, the registrants internal
control over financial reporting; and
The registrants other certifying officer and I have
disclosed, based on our most recent evaluation of internal
control over financial reporting, to the registrants,
World Gold Trust Services, LLCs and World Gold
Councils auditors and the audit committee of World Gold
Councils 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
registrants ability to record, process, summarize and
report financial information; and
b. Any fraud, whether or not material, that involves
persons who have a significant role in the registrants
internal control over financial reporting.
Date: November 22, 2010
/s/ Robin
Lee*
Robin Lee**
Chief Financial Officer and Treasurer
(principal financial officer)
* | The originally executed copy of this Certification will be maintained at the Sponsors offices and will be made available for inspection upon request. | |
** | The Registrant is a trust and Mr. Lee is signing in his capacity as an officer of World Gold Trust Services, LLC, the Sponsor of the Registrant. |