3 Filings Accepted, 1 Rejected

The Securities and Exchange Commission accepted accounting certifications from top executives at AOL Time Warner Inc., Bristol-Myers Squibb Co. and Reliant Energy Inc. on Monday, while listing one from Mirant Corp. as not in compliance.

Mirant, a big North American natural-gas trader whose accounting is under review by the SEC, joined 12 other companies whose certifications were listed earlier as not in compliance. AOL Time Warner and Bristol-Myers were reported as acceptable by the SEC even though they have said their financial results may need to be restated. Reliant’s trading arm, Reliant Resources Inc., is under SEC investigation for sham trades and other transactions.

The agency had posted certifications from about 769 companies on its Web site as of Monday night, with several companies still under examination. Most were reviewed last week.