11-K’s and 906 Certifications: the Final Word?

Earlier this week, Broc Romanek reported in Broc’s Daily Blog that Paula Dubberly of the SEC confirmed at an ACCA conference (during the Annual SEC Update) that the SEC, the Department of Justice and the President’s Corporate Fraud Task Force have jointly concluded that Section 906 of Sarbanes-Oxley does not apply to 8-Ks, 6-Ks and 11-Ks. (Paula Dubberly is associate director (legal) of the Division of Corporate Finance at the SEC and oversees the office of the chief counsel, the office of rule making, and the office of enforcement liaison.) In case you do not know, there were quite a few posts at Benefitsblog back in late May and early June over whether or not the 906 Certification was required for an 11-K filing. (You can read previous posts about the controversy at Benefitsblog here.) It is great to get some resolution to this issue, but it would be even greater to find it in writing.