• SEC Officer Certification Rules Require New Control and Disclosure Procedures
  • May 20, 2003 | Authors: R. Douglas Harmon; Beth R. MacDonald; Peter J. Shea
  • Law Firm: Parker Poe Adams & Bernstein LLP - Charlotte Office
  • The Securities and Exchange Commission released its first wave of rulemaking required by the Sarbanes-Oxley Act of 2002 at an open meeting held on August 27, 2002. The rules address a number of open issues under Sarbanes-Oxley, including: CEO/CFO certifications regarding quarterly and annual reports; Acceleration of filing dates and company website access to SEC reports; and Insider ownership reports under Section 16 of the Securities Exchange Act of 1934.