Glossary

Section 906 certification

Also: Section 1350 certification · Rule 13a-14(b) certification

A Section 906 certification is the written statement that accompanies each periodic report containing financial statements, under 18 U.S.C. 1350, which Section 906 of the Sarbanes-Oxley Act of 2002 added to the US Code. The statute calls for "a written statement by the chief executive officer and chief financial officer (or equivalent thereof) of the issuer," certifying that the report fully complies with the Exchange Act's reporting requirements and that its information "fairly presents, in all material respects, the financial condition and results of operations of the issuer." Rule 13a-14(b) requires it, and Item 601 of Regulation S-K lists it as Exhibit 32, a certification that is furnished rather than filed.

Primary sources

  1. US Code, 18 U.S.C. 1350 (govinfo) · read October 23, 2026
  2. eCFR, 17 CFR 240.13a-14 (certification of disclosure) · read October 23, 2026
  3. eCFR, 17 CFR 229.601 (Regulation S-K Item 601, exhibits) · read October 23, 2026

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