INKRAH Law · Sarbanes-Oxley (SOX) · Public Law 107-204 (2002)

Section 906 — Criminal Certification of Financial Reports

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Official source / JDIH →
Bahasa Indonesia

Setiap laporan berkala yang memuat laporan keuangan wajib disertai pernyataan tertulis oleh chief executive officer dan chief financial officer bahwa laporan itu sepenuhnya memenuhi hukum efek dan menyajikan secara wajar, dalam semua hal yang material, kondisi keuangan dan hasil usaha; pernyataan yang sengaja keliru diancam denda dan penjara.

English (United States)

Each periodic report containing financial statements shall be accompanied by a written certification by the chief executive officer and chief financial officer that the report fully complies with the securities laws and fairly presents, in all material respects, the financial condition and results of operations; a knowingly false certification is punishable by fine and imprisonment.

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