Details

Autor(en) / Beteiligte

• Biden, Joseph R.

Titel

Certifying Statements under Section 906 of the Sarbanes-Oxley Act: Holding Corporate Executives Accountable for the Accuracy of Corporate Financial Statements

Ist Teil von

• Federal sentencing reporter, 2003-04, Vol.15 (4), p.257-262

Ort / Verlag

New York: University of California Press

Erscheinungsjahr

2003

Quelle

Nexis Uni (LexisNexis)

Beschreibungen/Notizen

• This article provides a brief legislative history of Title IX of the Sarbanes-Oxley Act; describes the content, scope and necessity of the certication requirement contained in Section 906; explains the two-tiered stateof-mind requirement; and examines the interplay between Section 906 and a second certication requirement contained in the Sarbanes-Oxley Act.