Attached files
file | filename |
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10-K - FORM 10-K - FUELCELL ENERGY INC | c94614e10vk.htm |
EX-21 - EXHIBIT 21 - FUELCELL ENERGY INC | c94614exv21.htm |
EX-31.1 - EXHIBIT 31.1 - FUELCELL ENERGY INC | c94614exv31w1.htm |
EX-32.1 - EXHIBIT 32.1 - FUELCELL ENERGY INC | c94614exv32w1.htm |
EX-32.2 - EXHIBIT 32.2 - FUELCELL ENERGY INC | c94614exv32w2.htm |
EX-23.1 - EXHIBIT 23.1 - FUELCELL ENERGY INC | c94614exv23w1.htm |
Exhibit 31.2
CERTIFICATIONS
I, Joseph G. Mahler, certify that:
1. | I have reviewed this annual report on Form 10-K of Fuel Cell Energy, Inc.; |
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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; |
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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; |
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4. | 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; |
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(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; |
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(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 |
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(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
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 |
5. | 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 function): |
(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 |
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(b) | 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. |
Dated: January 13, 2010 | By: | /s/ Joseph G. Mahler | ||
Joseph G. Mahler Senior Vice President, Chief Financial Officer, |
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Treasurer and Corporate Secretary (Principal Financial Officer and Principal Accounting Officer) |
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