The CEO and CFO of an issuer are aware of significant deficiencies in the design or operation of internal controls which could adversely affect the issuer's ability to record, process, summarize but have not identified any material weaknesses in internal controls. They must take all the following steps EXCEPT: Disclose the existence of the significant deficiencies to the external auditors Disclose the existence of the significant deficiencies to the audit committee Disclose the existence of the significant deficiencies in their report on the effectiveness of internal controls over financial reporting Certify that they have disclosed the significant deficiencies to the audit committee and the external auditors