Exhibit 99.CERT | |
CERTIFICATIONS | |
I, Kamal Bhatia, certify that: | |
1. I have reviewed this report on Form N-CSR of | Principal Exchange-Traded Funds |
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, | |
changes in net assets, and cash flows (if the financial statements are required to include a | |
statement of cash flows) of the registrant as of, and for, the periods presented in this report; | |
4. The registrant's other certifying officer(s) and I are responsible for establishing and maintaining | |
disclosure controls and procedures (as defined in Rule 30a-3(c) under the Investment Company | |
Act of 1940) and internal control over financial reporting (as defined in Rule 30a-3(d) under the | |
Investment Company Act of 1940) 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 a date within 90 days prior to the filing date of 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 period covered by this 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(s) and I have disclosed 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: | 2/8/2024 |
s/ Kamal Bhatia | |
Kamal Bhatia, President and CEO |
Exhibit 99.CERT |
CERTIFICATIONS |
I, Michael Scholten, certify that: |
1. I have reviewed this report on Form N-CSR of Principal Exchange-Traded Funds |
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, |
changes in net assets, and cash flows (if the financial statements are required to include a |
statement of cash flows) of the registrant as of, and for, the periods presented in this report; |
4. The registrant's other certifying officer(s) and I are responsible for establishing and maintaining |
disclosure controls and procedures (as defined in Rule 30a-3(c) under the Investment Company |
Act of 1940) and internal control over financial reporting (as defined in Rule 30a-3(d) under the |
Investment Company Act of 1940) 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 a date within 90 days prior to the filing date of 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 period covered by this 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(s) and I have disclosed 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: | 2/8/2024 |
s/ Michael Scholten | |
Michael Scholten, Chief Financial Officer |