Section 906 certifications

Section 906 certifications

Section 906 of the Sarbanes-Oxley Act of 2002 requires CEOs and CFOs of public companies to certify that any periodic report containing financial statements filed with the SEC fully complies with the requirements of Section 13(a) or Section 15(d) of the Securities Exchange Act of 1934, and requires...

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Bibliographische Detailangaben
Veröffentlicht in:Insights (Clifton, N.J.) N.J.), 2002-09, Vol.16 (9), p.23
Hauptverfasser: Romeo, Peter J, Kinsey, Sandra Folsom, Marks, Stephanie D, Silver, Michael J
Format: Artikel
Sprache:eng
Schlagworte:
Annual reports
Certification
Chief executive officers
Chief financial officers
Disclosure (Securities law)
Financial reporting
Financial statements
Fines & penalties
Form 8-K
Laws, regulations and rules
Materiality
Public companies
Public Company Accounting Reform & Investor Protection Act 2002-US
Regulation of financial institutions
Reporting requirements
Stock exchanges
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Beschreibung
Zusammenfassung:Section 906 of the Sarbanes-Oxley Act of 2002 requires CEOs and CFOs of public companies to certify that any periodic report containing financial statements filed with the SEC fully complies with the requirements of Section 13(a) or Section 15(d) of the Securities Exchange Act of 1934, and requires that the information contained in the report fairly presents the financial condition and results of operations of the company. There continue to be many unanswered questions regarding Section 906 that are causing considerable concern. Both the SEC and the Justice Department have declined to provide any guidance regarding the many issues surrounding the provision. Moreover, material developments involving the interpretation of the Sarbanes-Oxley Act are occurring frequently.
ISSN:0894-3524