TheCorporateCounsel.net

Regarding 906 certifications, if a company files its Form 10-Q and the certification is not evident from the filing – that does not necessarily mean that it was not submitted under the Sarbanes-Oxley Act. The company may have submitted it as correspondence – which would not be publicly available.

Of course, filing it as part of the 10-Q might not be a bad idea – otherwise, the media and investors may jump to the conclusion that the company was unable – or unaware – to make the submission.

Late Friday, the SEC posted its proposal relating to certifications for analysts at http://www.sec.gov/rules/proposed/33-8119.htm.