Deutsche Asset Management [LOGO]
A Member of the Deutsche Bank Group
President
Form N-CSR Certification under Sarbanes Oxley Act
I, Vincent J. Esposito, certify that:
1. I have reviewed this report, filed on behalf of Scudder High
Income Fund, a series of Scudder High Income Series, on Form
N-CSR;
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 registrant's most
recent fiscal half-year (the registrant's second
fiscal half-year 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(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.
December 2, 2005 /s/Vincent J. Esposito
-------------------------
Vincent J. Esposito
President
Scudder High Income Fund, a series of
Scudder High Income Series
Deutsche Asset Management [LOGO]
A Member of the Deutsche Bank Group
Chief Financial Officer and Treasurer
Form N-CSR Certification under Sarbanes Oxley Act
I, Paul Schubert, certify that:
1. I have reviewed this report, filed on behalf of Scudder High
Income Fund, a series of Scudder High Income Series, on Form
N-CSR;
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
registrant's most recent fiscal half-year
(the registrant's second fiscal half-year 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(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.
December 2, 2005 /s/Paul Schubert
---------------------
Paul Schubert
Chief Financial Officer and Treasurer
Scudder High Income Fund, a series of Scudder High
Income Series