CEO/CFO Certification Update: SEC Proposes Procedures for Certifications Under Sections 302 and 906 of Sarbanes-Oxley Act
The SEC has proposed revised rules under the Sarbanes-Oxley Act of 2002 with respect to the officer certifications required under Sections 302 and 906 of the Act. This memorandum, by members of the Firm's Corporate Governance practice area, provides an overview of the SEC's proposed procedures.