Exhibit 99.2

STATEMENT UNDER OATH OF PRINCIPAL FINANCIAL OFFICER REGARDING FACTS AND
CIRCUMSTANCES RELATING TO EXCHANGE ACT FILINGS

I, William S. Urkiel, Chief Financial Officer, state and attest that:

     1)   To the best of my knowledge, based upon a review of the covered
          reports of IKON Office Solutions, Inc., and, except as corrected or
          supplemented in a subsequent covered report:

          .    No covered report contained an untrue statement of a material
               fact as of the end of the period covered by such report (or in
               the case of a report on Form 8-K or definitive proxy materials,
               as of the date on which it was filed); and

          .    No covered report omitted to state a material fact necessary to
               make the statements in the covered report, in light of the
               circumstances under which they were made, not misleading as of
               the end of the period covered by such report (or in the case of a
               report on Form 8-K or definitive proxy materials, as of the date
               on which it was filed);

     2)   I have reviewed the contents of this statement with IKON Office
          Solutions' Audit Committee.

     3)   In this statement under oath, each of the following, if filed on or
          before the date of this statement, is a "covered report":

          .    Annual Report filed on Form 10-K for the Fiscal Year Ended
               September 30, 2001 of IKON Office Solutions;

          .    All reports on Form 10-Q, all reports on Form 8-K and all
               definitive proxy materials of IKON Office Solutions, Inc. filed
               with the Commission subsequent to the filing of the Form 10-K
               identified above; and

          .    Any amendments to any of the foregoing.


                                                   Subscribed and Sworn to
       /s/ WILLIAM S. URKIEL                       before me this 13/th/ day of
       ---------------------                       August, 2002.
       William S. Urkiel
       August 13, 2002
                                                   /s/ MICHELE G. MCDEVITT
                                                   -----------------------
                                                   Notary Public
                                                   My Commission Expires:
                                                   May 30, 2005