Section 906 Certification

Companies must include section 302 and section 906 certifications as exhibits to reports.

Section 906 certification. And information contained in the report fairly presents in all material respects the company s financial condition and results of operations. In a section 906 certification the ceo and cfo provide two statements. The section 302 certification language will no longer follow the report s signature page.

Section 906 requires ceos and cfos of us publicly held co to file a certification of the accuracy of the financial statements of the company filed with the sec. How is a 401 k plan an issuer of securites. Include all certifications as exhibits.

A certification of periodic financial reports. Section 906 addresses criminal penalties for certifying a misleading or fraudulent financial report. Section 906 of the sarbanes oxley act requires that public companies include a specific written certification of the chief executive officer and chief financial officer in each periodic report containing financial statements.

Amendments to section 302 and 906 certifications the sec has amended item 601 of regulation s k to add section 302 and section 906 certifications to the list of required exhibits with the section 906 certifications only applying to periodic reports containing financial statements. Section 906 contains a certification requirement that is separate and distinct from the certification requirement mandated by section 302 29section 906 provides that each periodic report containing financial statements filed by an issuer30with the commission pursuant to section 13 a or 15 d of the exchange act must be accompanied by a written statement by the issuer s chief executive officer and chief financial officer or the equivalent thereof certifying that. Pursuant to section 906 of the sarbanes oxley act of 2002 subsections a and b of section 1350 chapter 63 of title 18 united states code in connection with the annual report on form 20 f of bhp billiton plc and bhp billiton limited the companies for the annual period ended 30 june 2016 as filed with the securities and exchange commission on the date hereof the report the undersigned officer of the companies hereby certifies to such officer s knowledge that.

Under sox 906 penalties can be upwards of 5 million in fines and 20 years in prison.