Instructor for this course

Sections 806, 902 and 906 of the Sarbanes-Oxley act all have critical implications to companies working to comply with the Act.  In fact, many people would contest that the topics addressed in these sections go to the heart of why the legislation was established – because of the instances of corporate misdeeds.

According to the Wall Street Journal, the Securities and Exchange Commission's (SEC’s) whistleblower program has generated tips from more than 6,500 people from at least 68 countries, resulted in more than $150 million in restitution and fines and more than $15 million in bounty payments to the whistleblowers.

Each of these acts address specific criteria to protect whistleblowers and help bring confidence and assurance to investors through requirements of certifications, specification of penalties for non-compliance and protection for whistleblowers.

Learning Objectives

  • Understand the legal requirements around Section 806 - protection for employees of publicly traded companies who provide evidence of fraud.
  • Examine how Dodd-Frank Act legislation impacts Section 806.
  • Understand the legal requirements around Section 902 – attempts/conspiracies to commit criminal fraud.
  • Understand the legal requirements around Section 906 - criminal penalties for certifying a misleading or fraudulent financial report.
  • Evaluate the variances between SOX Section 906 and 302.
  • Explore recent lawsuits related to the legislation.
Last updated/reviewed: October 10, 2018

Included In Certifications

This course is included in the following Certification Programs:

16 CoursesSarbanes-Oxley (SOX) Certification

  1. Sarbanes Oxley (SOX) Overview
  2. SOX: Authoritative Bodies
  3. The Evolution of Sarbanes-Oxley (SOX) Auditing Standards
  4. Information Technology in Today’s Digital World: General Controls Primer
  5. COSO 2013 Framework Requirements and Implementation Overview
  6. Sarbanes-Oxley (SOX) Section 404
  7. Sarbanes-Oxley (SOX) Section 302: Internal Controls over Financial Reporting
  8. Sarbanes-Oxley (SOX) Section 806, 902, 906
  9. Sarbanes-Oxley (SOX): Preparing for a Top Down Risk Assessment Part 1
  10. Sarbanes-Oxley (SOX): Executing a Top Down Risk Assessment Part 2
  11. Sarbanes Oxley (SOX): Entity Level and Soft Controls
  12. Sarbanes-Oxley (SOX) Identifying and Documenting Controls
  13. Sarbanes-Oxley (SOX) Testing
  14. Sarbanes-Oxley (SOX) General Controls, Applications Controls, and Spreadsheet Controls
  15. Sarbanes-Oxley (SOX) Difficulty of Assessing Material Impact
  16. XBRL - Connection to SOX 302/404 and Critical Roles

15 Reviews (41 ratings)Reviews

Anonymous Author
Excellent discussion of these legislative sections. Real-life examples (court cases and professional experience) enhance the material significantly.
Anonymous Author
Overall very helpful class. Could have spent a little more time on the interactions with the securities laws.
Anonymous Author
Good overview of these sections to gain a general understanding. Some of them I didn't realize fell within SOX.
Anonymous Author
Great, succinct overview of fraud and whistle-blower provisions in the SOX legislation with real life examples.
Anonymous Author
This is a very good summary of Sections 806, 902 and 906 from an historical and practical pint of view.
Anonymous Author
The course was clear presenting the subject, which sometimes is not as well-known as sections 302, 404.
Anonymous Author
Good course covering the stated sections and including interesting case studies for Section 806.
Member's Profile
Good course, a lot of information. Wish there was more detail on the differences of 906 and 302
Anonymous Author
This course was excellent and provided very good information that I will utilized in the future.
Anonymous Author
This is an informative course that provides a great overview of these sections of SOX.
Member's Profile
course material was very well laid out. I found it succint and well presented.
Member's Profile
Good material. Easy to understand. Enjoyed the legal case summaries.
Anonymous Author
This course gave a good overview of these sections.
Member's Profile
Excellent easy to understand
Anonymous Author
Very concise.


Course Complexity: Advanced

No Advanced Preparation or Prerequisites are needed for this course. 

Education Provider Information

Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
For more information regarding this course, including complaint and cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to .
Course Syllabus
  9:04Introduction Sarbanes-Oxley (SOX) Section 806, 902, 906
Section 806
  9:16Sarbanes-Oxley Section 806
  3:12Sarbanes-Oxley Section 806 Expectations
Law Suits
  5:48Lawsuits - Lockheed
  6:50Lawsuits - Spinner
Section 902 and 906
  4:19DODD - FRANK
  9:18Sarbanes-Oxley Section 902
  6:53Sarbanes-Oxley Section 906
  1:59Court Cases
  4:37Sarbanes-Oxley Section 906 Vs. 302
  3:13Course Summary
Continuous Play
  1:04:28Sarbanes-Oxley Section 806, 902, 906
  PDFSlides: Sarbanes-Oxley (SOX) Section 806, 902, 906
  PDFSarbanes-Oxley (SOX) Section 806, 902, 906 Glossary/Index