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ABCO Energy, Inc. – ‘10-Q’ for 6/30/22 – ‘EX-31.2’

On:  Monday, 8/22/22, at 3:02pm ET   ·   For:  6/30/22   ·   Accession #:  1185185-22-982   ·   File #:  0-55235

Previous ‘10-Q’:  ‘10-Q’ on 5/23/22 for 3/31/22   ·   Next & Latest:  ‘10-Q’ on 11/21/22 for 9/30/22   ·   5 References:   

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  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 8/22/22  ABCO Energy, Inc.                 10-Q        6/30/22   68:4.5M                                   Federal Filings, LLC/FA

Quarterly Report   —   Form 10-Q

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Quarterly Report                                    HTML    785K 
 2: EX-31.1     Certification -- §302 - SOA'02                      HTML     23K 
 3: EX-31.2     Certification -- §302 - SOA'02                      HTML     23K 
 4: EX-32.1     Certification -- §906 - SOA'02                      HTML     20K 
10: R1          Document And Entity Information                     HTML     73K 
11: R2          Consolidated Balance Sheets                         HTML    106K 
12: R3          Consolidated Balance Sheets (Parentheticals)        HTML     36K 
13: R4          Consolidated Statements of Operations               HTML     93K 
14: R5          Consolidated Statement of Stockholders' Equity      HTML     76K 
15: R6          Consolidated Statements of Cash Flows               HTML    104K 
16: R7          Overview and Description of the Company             HTML     29K 
17: R8          Summary of significant accounting policies          HTML     56K 
18: R9          Going Concern                                       HTML     23K 
19: R10         Accounts Receivable                                 HTML     29K 
20: R11         Inventory                                           HTML     21K 
21: R12         Security deposits and Long Term Commitments         HTML     26K 
22: R13         Investment in long term leases                      HTML     21K 
23: R14         Fixed Assets                                        HTML     31K 
24: R15         Notes Payable to Related Parties                    HTML     30K 
25: R16         Short Term Notes Payable                            HTML     37K 
26: R17         Convertible debentures - net of discounts and       HTML     70K 
                fees.                                                            
27: R18         Fair Value Measurements                             HTML     48K 
28: R19         Long term debt                                      HTML     57K 
29: R20         Stockholder's Deficit                               HTML     46K 
30: R21         Subsequent Events                                   HTML     21K 
31: R22         Accounting Policies, by Policy (Policies)           HTML     90K 
32: R23         Summary of significant accounting policies          HTML     39K 
                (Tables)                                                         
33: R24         Accounts Receivable (Tables)                        HTML     28K 
34: R25         Fixed Assets (Tables)                               HTML     30K 
35: R26         Notes Payable to Related Parties (Tables)           HTML     28K 
36: R27         Short Term Notes Payable (Tables)                   HTML     33K 
37: R28         Convertible debentures - net of discounts and       HTML     60K 
                fees. (Tables)                                                   
38: R29         Fair Value Measurements (Tables)                    HTML     46K 
39: R30         Long term debt (Tables)                             HTML     56K 
40: R31         Stockholder's Deficit (Tables)                      HTML     35K 
41: R32         Overview and Description of the Company (Details)   HTML     27K 
42: R33         Summary of significant accounting policies          HTML     36K 
                (Details)                                                        
43: R34         Summary of significant accounting policies          HTML     41K 
                (Details) - Schedule of Revenue from External                    
                Customers by Product or Service                                  
44: R35         Going Concern (Details)                             HTML     37K 
45: R36         Accounts Receivable (Details)                       HTML     21K 
46: R37         Accounts Receivable (Details) - Schedule of         HTML     26K 
                Accounts, Notes, Loans and Financing Receivable                  
47: R38         Inventory (Details)                                 HTML     21K 
48: R39         Security deposits and Long Term Commitments         HTML     25K 
                (Details)                                                        
49: R40         Investment in long term leases (Details)            HTML     21K 
50: R41         Fixed Assets (Details)                              HTML     37K 
51: R42         Fixed Assets (Details) - Schedule of Property,      HTML     31K 
                Plant and Equipment                                              
52: R43         Notes Payable to Related Parties (Details)          HTML     23K 
53: R44         Notes Payable to Related Parties (Details) -        HTML     27K 
                Schedule of Related Party Debt                                   
54: R45         Notes Payable to Related Parties (Details) -        HTML     24K 
                Schedule of Related Party Debt (Parentheticals)                  
55: R46         Short Term Notes Payable (Details)                  HTML     58K 
56: R47         Short Term Notes Payable (Details) - Schedule of    HTML     32K 
                Short-term Debt                                                  
57: R48         Convertible debentures - net of discounts and       HTML     86K 
                fees. (Details)                                                  
58: R49         Convertible debentures - net of discounts and       HTML     58K 
                fees. (Details) - Convertible Debt                               
59: R50         Fair Value Measurements (Details) - Fair Value,     HTML     51K 
                Liabilities Measured on Recurring Basis,                         
                Unobservable Input Reconciliation                                
60: R51         Long term debt (Details)                            HTML     64K 
61: R52         Long term debt (Details) - Schedule of Long-term    HTML     62K 
                Debt Instruments                                                 
62: R53         Stockholder's Deficit (Details)                     HTML     79K 
63: R54         Stockholder's Deficit (Details) - Schedule of Debt  HTML     30K 
                Conversions                                                      
66: XML         IDEA XML File -- Filing Summary                      XML    123K 
64: XML         XBRL Instance -- abcoenergy20220630_10q_htm          XML    926K 
65: EXCEL       IDEA Workbook of Financial Reports                  XLSX    119K 
 6: EX-101.CAL  XBRL Calculations -- abce-20220630_cal               XML     97K 
 7: EX-101.DEF  XBRL Definitions -- abce-20220630_def                XML    591K 
 8: EX-101.LAB  XBRL Labels -- abce-20220630_lab                     XML    994K 
 9: EX-101.PRE  XBRL Presentations -- abce-20220630_pre              XML    572K 
 5: EX-101.SCH  XBRL Schema -- abce-20220630                         XSD    156K 
67: JSON        XBRL Instance as JSON Data -- MetaLinks              287±   410K 
68: ZIP         XBRL Zipped Folder -- 0001185185-22-000982-xbrl      Zip    190K 


‘EX-31.2’   —   Certification — §302 – SOA’02


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Exhibit 31.2

 

Sarbanes-Oxley Act of 2002 CFO 302 CERTIFICATION PURSUANT TO RULE 13A-15(E)/15D-15(E)

 

Certification of the Chief Financial Officer

 

I, David Shorey certify that:

 

(1)

I have reviewed this Quarterly Report on Form 10-Q of ABCO Energy, Inc.

 

(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 officers 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 15(d)-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 subsidiaries, if any, 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 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;

 

(d) Disclosed in this report any changes in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) 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 officers and I have disclosed, based on our most recent evaluation of the 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 material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

 

Date: August 22, 2022

ABCO ENERGY, INC.

 

 

 

 

 

 

By:

/s/ David Shorey

 

 

 

David Shorey

 

 

 

CFO & PAO

 

 

 

 

 

 

 

 

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘10-Q’ Filing    Date    Other Filings
Filed on:8/22/22
For Period end:6/30/22NT 10-Q
 List all Filings 


5 Previous Filings that this Filing References

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 4/15/21  ABCO Energy, Inc.                 10-K       12/31/20   74:4.3M                                   Federal Filings, LLC/FA
 5/20/16  ABCO Energy, Inc.                 10-Q        3/31/16   54:2.2M                                   Federal Filings, LLC/FA
 4/11/16  ABCO Energy, Inc.                 10-K       12/31/15   61:3.5M                                   Federal Filings, LLC/FA
 9/17/15  ABCO Energy, Inc.                 8-K:8,9     9/14/15    2:59K                                    Federal Filings, LLC/FA
 7/01/14  ABCO Energy, Inc.                 10-12G                 5:2.2M                                   Federal Filings, LLC/FA
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