CERTIFICATE SECTION 302 (A) - GORDON BROOKE, CFO AND CAO
Published on September 25, 2007
Exhibit
99.3
|
Certificate
of Chief Financial Officer pursuant
to
|
Section
302(a) of the Sarbarnes-Oxley Act of 2002
I,
B.
Gordon Brooke, certify that:
1. |
I
have reviewed this Form 10K-SB of Standard Capital Corporation (the
“small
business issuer”);
|
2. |
Based
on my knowledge, this report does not contain any untrue statements
of a
material fact or omit to state a material fact necessary to make
the
statements made, in the light of the circumstances under which such
statements were made, not misleading with respect to the period covered
by
this report;
|
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
small
business issuer as of, and for, the periods presented in this
report;
|
4. |
The
small business issuer’s other certifying officer(s) 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 small business issuer and have:
|
a. |
Designed
such disclosure controls and procedures, or cause such disclosure
controls
and procedures to be designed under our supervision, to ensure that
material information relating to the small business issuer, 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 small business issuer’s disclosure controls and
procedures and presented in this report our conclusions about the
effectiveness of the disclosure controls and procedures, as the end
of the
period covered by this report based on such evaluation;
and
|
d. |
Disclosed
in this report any changes in the small business issuer’s internal control
over financial reporting that occurred during the small business
issuer’s
most recent fiscal quarter (the small business issuer’s forth fiscal
quarter in the case of an annual report) that has materially affected,
or
is reasonably likely to materially affect, the small business issuer’s
internal control over the financial reporting;
and
|
5. |
The
small business issuer’s other certifying officer(s) and I have disclosed,
based on our most recent evaluation of internal control over financing
reporting, to the small business issuer’s auditors and the audit committee
of the small business issuer’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 small business issuer’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 small business issuer’s
internal control over financial
reporting.
|
September
24, 2007
B.
GORDON BROOKE
B.
Gordon
Brooke
Chief
Financial Officer, Chief Accounting Officer and Director
-1-