U.S Code last checked for updates: Jan 30, 2026
All TitlesTitle 18Part IChapter 63
§ 1350.
Failure of corporate officers to certify financial reports
(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 
(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.)
cite as: 18 USC 1350
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