SECTION 906 Sample Clauses

Section 906 is a provision under the Sarbanes-Oxley Act that requires the chief executive officer and chief financial officer of a publicly traded company to certify the accuracy and completeness of the company’s periodic financial reports. In practice, this means that these top executives must personally attest that the financial statements do not contain any material misstatements or omissions and fairly present the company’s financial condition. The core function of Section 906 is to hold senior management accountable for the integrity of financial disclosures, thereby reducing the risk of corporate fraud and increasing investor confidence in public company reporting.