SOX Certifications in Connection With Amended Reports

News Brief

By: Cydney Posner

As a refresher on the inclusion of certifications in connection with amended periodic reports, below is a brief summary of the SEC's latest position on these requirements.

SOX 302 certifications are required for amended Forms 10-K, 10-KSB, 10-Q, 10-QSB, 20-F and 40-F:

  • The first two paragraphs must always be included;
  • If there are no financial statements or financial information in the amended filing, you can omit paragraph 3;
  • If there are no amendments to the S-K 307 or 308 disclosure, you can omit paragraphs 4 and 5.

SOX 906 certifications apply only to periodic reports that include financial statements.

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