§ 1350. Failure of corporate officers to certify financial reports
248 words·~1 min read·
/usc/title-18/section-1350A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)Certification of Periodic Financial Reports.— Each periodic report containing financial statements filed by an issuer with the Securities Exchange Commission pursuant to section 13(a) or 15(d) of the Securities Exchange Act of 1934 (15 U.S.C. 78m(a) or 78o(d)) shall be accompanied by a written statement by the chief executive officer and chief financial officer (or equivalent thereof) of the issuer.
(b)Content.— The statement required under subsection
(a)shall certify that the periodic report containing the financial statements fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act pf 1 1934 (15 U.S.C. 78m or 78o(d)) and that information contained in the periodic report fairly presents, in all material respects, the financial condition and results of operations of the issuer.
(c)Criminal Penalties.— Whoever—
(1)certifies any statement as set forth in subsections
(a)and
(b)of this section knowing that the periodic report accompanying the statement does not comport with all the requirements set forth in this section shall be fined not more than $1,000,000 or imprisoned not more than 10 years, or both; or
(2)willfully certifies any statement as set forth in subsections
(a)and
(b)of this section knowing that the periodic report accompanying the statement does not comport with all the requirements set forth in this section shall be fined not more than $5,000,000, or imprisoned not more than 20 years, or both.
(Added Pub. L. 107–204, title IX, § 906(a), July 30, 2002, 116 Stat. 806.)
Connections932 cite this · traces to 1
Cited by 932 sections · top 60
register
- NoticesProposed rule
- Rules and RegulationsFinal rule
- Rules and RegulationsProposed rule
- NoticesProposed rules; proposed interpretations
- Proposed RulesProposed rule
- Rules and RegulationsProposed rule
- Rules and RegulationsInterim final rule; request for comment
- Rules and RegulationsFinal rule
- Rules and RegulationsFinal rule; technical amendment
- Rules and RegulationsFinal rule; request for comments
- NoticesFinal rule
- Rules and RegulationsProposed rule
- NoticesFinal rule; correction
- NoticesFinal rule
- Rules and RegulationsFinal rule
- NoticesProposed rule
- Rules and RegulationsFinal rule
- NoticesFinal rule
- Rules and RegulationsFinal rule; technical amendments
- NoticesProposed rules
- Rules and RegulationsFinal rule
- Proposed RulesProposed rule
- NoticesFinal rule
- Presidential DocumentsFinal rule
- Rules and RegulationsFinal rule
- Rules and RegulationsFinal rule
- NoticesProposed rule
- Presidential DocumentsProposed rule
- Proposed RulesPublication of list of rules scheduled for review
- Rules and RegulationsFinal rule
- NoticesNotice and request for comments
- NoticesFinal rule
- Rules and RegulationsFinal rule
- NoticesFinal rule
- NoticesProposed rule amendments
- Rules and RegulationsFinal rule
- NoticesFinal rule
- NoticesFinal rule
- Proposed RulesProposed rule
- NoticesFinal rule
- Proposed RulesProposed rule
- Rules and RegulationsFinal rule
- NoticesFinal rule
- Rules and RegulationsFinal rule
- NoticesProposed rule
- Presidential DocumentsProposed rule
- NoticesFinal rule
- NoticesProposed rule
- Proposed RulesProposed rule
- NoticesFinal rule
- NoticesFinal rule
- Rules and RegulationsFinal rule; technical amendments
- NoticesFinal rules and technical amendment
- NoticesFinal rule
- UnknownFinal rule
- NoticesFinal rule; guidance
- NoticesFinal rule
- Rules and RegulationsFinal rule
Traces to 1 document
U.S. Code
3 references not yet in our index
- 1
- Pub. L. 107–204, title IX, § 906(a)
- 116 Stat. 806
Citation graph
cites case law
§ 1350
Failure of corporate officers to certify financial reports
Fed. Reg.×927
C.F.R.×4
U.S.C.×1
Cite1
Pub. L.Pub. L. 107–204, title IX, § 906(a)
Stat.116 Stat. 806
Cites 4Cited by 932 across 3 sources