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Proposals Regarding Officer Certifications Required by Sarbanes-Oxley Sections 302 and 906 by Garrison D.B. Alexander
Thelen Reid & Priest LLP
San Francisco Office
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August 16, 2004
Previously published on March 26, 2003
The Securities and Exchange Commission recently released for comment proposals to amend rules and forms under the Securities Exchange Act of 1934, requiring that issuers provide officer certifications required by sections 302 and 906 of the Sarbanes-Oxley Act of 2002 as exhibits (new Items 31 and 32, respectively) to the periodic reports to which they relate. In Release No. 33-8212, 34-47551,1 the Commission also provides interim guidance pending adoption of final rules, concerning how the certifications required by section 906 may "accompany" a periodic report to which they relate as an Item 99 exhibit.
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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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