EX-12.2 6 exhibit12x2.htm EXHIBIT 12.2 exhibit12x2
Exhibit 12.2
CERTIFICATION
I, Timo Ihamuotila,
 
certify that:
1.
 
I have reviewed this Annual Report on Form 20-F of
 
ABB Ltd;
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 Company as of, and for,
 
the periods presented in this report;
4.
 
The Company’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 Company 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 Company, 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 Company’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 Company’s
 
internal control over financial reporting
that occurred during the period covered by the annual report that
 
has materially affected, or
is reasonably likely to materially affect, the Company
 
’s internal control over financial
reporting; and
5.
 
The Company’s other certifying officer and I
 
have disclosed, based on our most recent evaluation
 
of
internal control over financial reporting, to the Company
 
’s auditors and the audit committee of the
Company’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 Company’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 Company’s internal control
 
over financial
 
reporting.
 
Dated: February 24, 2022
By:
/s/ T
IMO
I
HAMUOTILA
Timo Ihamuotila
Chief Financial Officer
(principal financial officer)