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Proposed Amendments to the Rules for CEO/CFO Certifications Under Section 302 and 906 of the Sarbanes-Oxley Act and Interim Guidance on Furnishing Section 906 Certifications |
June 12, 2004
Previously published on April 2003
On March 21, 2003, the SEC proposed amendments to its rules and forms that would require issuers to provide the corporate officer certifications required by Sections 302 and 906 of the Sarbanes-Oxley Act of 2002 as exhibits to the periodic reports to which they relate. The SEC also published interim guidance regarding the procedures for the Section 906 certifications to "accompany" a periodic report to which they relate, pending adoption of the final rules.
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The views expressed in this article are solely the views of the author and not Martindale-Hubbell. This article 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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