With the deadline for the the chief executives and chief financial officers of major U.S. corporations to personally vouch for their company’s financial statements having expired this past Wednesday (Apple certified its results ten days ago), another deadline now looms. On or before August 29, Apple must certify to the Securities and Exchange Commission that its internal systems are capable of catching fraud. This guarantee may require Apple to make minor or even major changes to its accounting procedures, experts say. Companies are not required to explain in their filing what steps were taken to catch fraud, but they can volunteer such information if they so desire.