As most public company executives know, two sections of The Sarbanes-Oxley Act of 2002—Sections 302 and 906—require that principal executive and financial officers certify financial data in quarterly and annual reports. But according to a review of regulatory filings conducted by Raisch Financial Information Services in Newton, Mass., some companies have gone “above and beyond” the requirements by providing a third certification in addition to that of the CEO and CFO.
Raisch
