Thanks to Broc and Mike, I was able to share with readers last week in this post that the SEC, the Department of Justice and the President’s Corporate Fraud Task Force had jointly concluded that Section 906 of Sarbanes-Oxley does not apply to 8-Ks, 6-Ks and 11-Ks. Broc and Mike share some additional thoughts this week.
Also, the Wall Street Journal had this article on Monday (subscription required): “SEC, Justice Dept. Say Execs Needn’t Certify All Reports.” Quote of Note from the WSJ article: “The staff of the SEC and the Justice Department, in consultation with their representatives on the corporate fraud task force, have concluded that the criminal certification requirements of Sarbanes-Oxley don’t apply to current reports on form 6-K or 8-K, or employee benefit plan reports on form 11-K ,” SEC corporation finance division director Alan Beller said in a telephone interview with Dow Jones Newswires on Friday.