The directors are intelligent, experienced and conscientious people. In the light of significance of the matters that they knew, they could not have, nor should have, certified the truth and fairness of the financial statements, and published the annual reports in the absence of the disclosure of those significant matters." Middleton J, ASIC v Healey (2011) 196 FCR 291. Discuss the above quotation in the context of the Federal Court's decision in ASIC v Healey (Centro decision )