What 18 U.S. Code § 1350 - Failure of corporate officers to certify financial reports requires
Requires the CEO and CFO of an issuer to provide a written certification with each periodic financial report filed with the SEC, attesting to the report's compliance and fair presentation of financial condition.
Pillar: Banking & Global Finance · Authority: US Department of Justice · Version: 1.0.0 · Last updated:
Primary source: https://www.law.cornell.edu/uscode/text/18/1350
SHA-256 integrity: 2f353675766af19a1b9ca636d694e615923c2d4fe45a4bcad4cfcac8d1ca8e26
Primary Citations — 5 traced to source
- 18 USC § 1350(a): Each periodic report containing financial statements filed by an issuer with the Securities Exchange Commission...shall be accompanied by a written statement by the chief executive officer and chief financial officer (or equivalent thereof) of the issuer.
- 18 USC § 1350(b): The statement required under subsection (a) shall certify that the periodic report containing the financial statements fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934...
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- Discovery (free): /api/v1/nodes/us-sox-18-usc-1350-section-906-criminal-penalties-certifications.json — 6-field metadata
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