EX-31.2 23 ex312.htm EX-31.2 ex312
 
 
 
EXHIBIT 31.2
CERTIFICATION
I, Gerhard Ziems, certify that:
1. I have reviewed this Annual Report on Form 10-K
 
of Coronado Global Resources Inc.;
2. Based on my
 
knowledge, this 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 report;
3. Based on my knowledge, the financial statements, and other financial information included in this 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 report;
4. The
 
registrant’s other certifying
 
officer 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 15d-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 consolidated
 
subsidiaries, is
 
made known
 
to us
 
by others
 
within those
 
entities,
particularly during the period in which this 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; and
(d) Disclosed
 
in
 
this
 
report
 
any
 
change
 
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
 
officer and I
 
have disclosed,
 
based on
 
our most
 
recent evaluation
 
of internal
control over
 
financial reporting,
 
to the
 
registrant’s
 
auditors and
 
the audit
 
committee of
 
the 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
 
or
 
not
 
material,
 
that
 
involves
 
management
 
or
 
other
 
employees
 
who
 
have
 
a
significant role in the registrant’s internal control over financial
 
reporting.
Date: February 22, 2022
/s/ Gerhard Ziems
Gerhard Ziems
Group Chief Financial Officer