CEO-CFO Certification Preparation

Summary

This practice note discusses the requirements under the Sarbanes-Oxley Act of 2002 (SOX) for principal executive officers (PEOs) and principal financial officers (PFOs) (and similar officers, such as Chief Executive Officers (CEOs) and Chief Executive Officers (CFOs), respectively) of reporting companies to certify the information in periodic reports filed with the Securities and Exchange Commission (SEC). Specifically, this practice note discusses requirements under Section 302 (15 U.S.C. § 7241) and 906 (18 U.S.C. § 1350) of SOX.