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CEO and CFO Certification Required by Sarbanes-Oxley and the Effect on M&A Transactions |
July 1, 2003
Previously published on April 2003
The personal accountability imposed on executives of public companies by the certification requirements of Sections 302 and 906 of the Sarbanes-Oxley Act of 2002, and the need for adequate internal controls, will impact the M&A process and generally increase the importance of the due diligence process.
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The views expressed in this document are solely the views of the author and not Martindale-Hubbell. This document is intended for informational purposes only and is not legal advice or a substitute for consultation with a licensed legal professional in a particular case or circumstance. |
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