If an issuer files an annual certificate in Form 52-109F1 or an interim certificate in Form 52-109F2 that includes representations regarding DC&P or ICFR, these representations would not extend to the prior period comparative information included in the annual filings or interim filings if:
(a) the prior period comparative information was previously the subject of certificates that did not include these representations; or
(b) no certificate was required for the prior period.