Attached files

file filename
XML - IDEA: XBRL DOCUMENT - POWIN CORPR10.htm
10-Q - FOR THE QUARTERLY PERIOD ENDED: SEPTEMBER 30, 2012 - POWIN CORPj111412010q.htm
EX-32.1 - EXHIBIT 32.1 - POWIN CORPex32_1.htm
EXCEL - IDEA: XBRL DOCUMENT - POWIN CORPFinancial_Report.xls
XML - IDEA: XBRL DOCUMENT - POWIN CORPR4.htm
XML - IDEA: XBRL DOCUMENT - POWIN CORPR1.htm
XML - IDEA: XBRL DOCUMENT - POWIN CORPR7.htm
XML - IDEA: XBRL DOCUMENT - POWIN CORPR5.htm
XML - IDEA: XBRL DOCUMENT - POWIN CORPR9.htm
XML - IDEA: XBRL DOCUMENT - POWIN CORPR6.htm
XML - IDEA: XBRL DOCUMENT - POWIN CORPR3.htm
XML - IDEA: XBRL DOCUMENT - POWIN CORPR8.htm
XML - IDEA: XBRL DOCUMENT - POWIN CORPR2.htm
XML - IDEA: XBRL DOCUMENT - POWIN CORPR29.htm
XML - IDEA: XBRL DOCUMENT - POWIN CORPR15.htm
XML - IDEA: XBRL DOCUMENT - POWIN CORPR32.htm
XML - IDEA: XBRL DOCUMENT - POWIN CORPR18.htm
XML - IDEA: XBRL DOCUMENT - POWIN CORPR28.htm
XML - IDEA: XBRL DOCUMENT - POWIN CORPR17.htm
XML - IDEA: XBRL DOCUMENT - POWIN CORPR25.htm
XML - IDEA: XBRL DOCUMENT - POWIN CORPR12.htm
XML - IDEA: XBRL DOCUMENT - POWIN CORPR31.htm
XML - IDEA: XBRL DOCUMENT - POWIN CORPR16.htm
XML - IDEA: XBRL DOCUMENT - POWIN CORPR26.htm
XML - IDEA: XBRL DOCUMENT - POWIN CORPR27.htm
XML - IDEA: XBRL DOCUMENT - POWIN CORPR13.htm
XML - IDEA: XBRL DOCUMENT - POWIN CORPR24.htm
XML - IDEA: XBRL DOCUMENT - POWIN CORPR11.htm
XML - IDEA: XBRL DOCUMENT - POWIN CORPR22.htm
XML - IDEA: XBRL DOCUMENT - POWIN CORPR23.htm
XML - IDEA: XBRL DOCUMENT - POWIN CORPR19.htm
XML - IDEA: XBRL DOCUMENT - POWIN CORPR14.htm
XML - IDEA: XBRL DOCUMENT - POWIN CORPR21.htm
XML - IDEA: XBRL DOCUMENT - POWIN CORPR20.htm
XML - IDEA: XBRL DOCUMENT - POWIN CORPR30.htm
EX-31.1 - EXHIBIT 31.1 - POWIN CORPex31_1.htm
Exhibit 31.2
 

CERTIFICATIONS OF CHIEF FINANCIAL OFFICER
PURSUANT TO RULES 13a-14 AND 15d-14
OF THE SECURITIES EXCHANGE ACT OF 1934

I, Joseph Lu, certify that:

 
1)
I have reviewed this quarterly report on Form 10-Q of POWIN CORPORATION;

 
2)
Based on my knowledge, this quarterly 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 quarterly report;

 
3)
Based on my knowledge, the financial statements and other financial information included in this quarterly 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 quarterly report;

 
4)
The registrant’s 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 quarterly 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 quarterly report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this quarterly report based on such evaluation; and

 
d.
Disclosed in this quarterly report any changes 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 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.

     
       
Dated: November 15, 2012
By:
/s/ Joseph Lu  
       
    Joseph Lu  
       
   
Interim Chief Financial Officer