Certification of compliance
Certification of compliance (i)Certification requirement(A)In general.In addition to the certification required underparagraph (j)(5)of this section (preexisting account certification), and except as otherwise provided in paragraph (j)(3)(i)(B) or (j)(3)(ii) of this section, on or before July 1 of the calendar year following the certification period, the responsible officer of the sponsoring entity must make the certification described inparagraph (j)(3)(v)of this section and either the certification described inparagraph (j)(3)(vi)(A)of this section or the certification described inparagraph (j)(3)(vi)(B)of this section with respect to all sponsored FFIs for which the sponsoring entity acts during the certification period on the form and in the manner prescribed by the IRS. To the extent that a sponsoring entity satisfies the certification requirements ofparagraph (j)(3)of this section on behalf of a sponsored FFI, the sponsored FFI does not have a certification requirement underparagraph (f)(1)(ii)(B)of this section.