Exhibit 31.3
CERTIFICATIONS
I, Kevin Daly, certify that:
1. I have reviewed this report on Form 10-Q/A of Motorcar Parts of America, 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;
Date: February 10, 2014 | /s/ Kevin Daly | |
Kevin Daly | ||
Chief Accounting Officer |