Securities Advisory: Revised Guidance on Certification of Periodic Reports
1/5/2004
The SEC has revised the forms of certifications required by Sections 302 and 906 of the Sarbanes-Oxley Act of 2002 to be filed by reporting companies in their periodic reports, and has specified that such certifications must be filed as exhibits to the periodic reports to which they relate.
This Mintz Levin publication reviews how the requirements under Sections 302 and 906 have changed, and provides examples of the revised certification forms.
