• SEC Proposes Changes to Certification Requirements and Provides Interim Guidance
  • July 1, 2003 | Authors: Eric J. Skytte; Stephen M. Quinlivan
  • Law Firm: Leonard, Street and Deinard, [incorporation phrase format]Professional Association - Minneapolis Office
  • Two separate certifications are required by the Sarbanes Oxley Act of 2002 with respect to certain SEC forms. With respect to domestic companies, the certification requirements generally must be made when Forms 10-K and 10-Q are filed. The separate certifications, each of which must be signed by the CEO and CFO, are set forth in Sections 302 and 906 of the act.