The theory of implied certification under the FCA, at the appellate court level, is alive and well. On January 8, 2015, the Fourth Circuit Court in United States v. Triple Canopy, Inc. reversed a lower court decision dismissing a FCA complaint based upon a theory of implied certification. Essentially, the Fourth Circuit is allowing the case to proceed to determine if a violation can be found based upon an implicit false statement submitted in a payment request. The contractor in the case did not submit an objective, explicit false statement. Rather, the contract required the contractor to retain documentation in its project files demonstrating that security guards met marksmanship requirements. In its requests for payment, the contractor did not expressly certify compliance with any contract requirement and allegedly falsified certain scorecards included in the guards’ personnel files. The reversal found that a contractor knowingly makes a false claim for payment when it makes a claim for payment and withholds information about its noncompliance with a material contractual requirement. The Court surmised that the contract requirement was material to the decision based upon common sense and the contractor’s alleged falsification of the scorecards.