LeBoeuf, Lamb, Green & McRae, LLP has posted this article: “Applicability of Section 906 Certification to Form 11-K Filings.” Debevoise and Plimpton has published this article by Lawrence K Cagney and Elizabeth Pagel Serebranskys as well: “Sarbanes-Oxley Certification of Form 11-K Filings Required.” The article at Debevoise and Plimpton has a detailed discussion of who should sign the certification and the criminal liability involved.
See previous posts on the subject here.