8-KOther Events

SOUTHERN CO 8-K Report (Mar 10, 2003)

Filed March 10, 2003For Securities:SOSOJESOJFSOJCSOJDSOMN

Summary

This Form 8-K filing from The Southern Company, dated March 10, 2003, primarily serves to disclose that the Chief Executive Officer and Chief Financial Officer have furnished personal certifications to the SEC. These certifications are mandated by Section 906 of the Sarbanes-Oxley Act of 2002, requiring corporate officers to attest to the accuracy of their company's financial reports. Investors should note that this filing is being furnished under Regulation FD and is not being filed in a manner that would subject it to Section 18 of the Securities Exchange Act of 1934. This means the information is for disclosure purposes and is not considered legally "filed" for liability under that section. The core of this report is the compliance with the new Sarbanes-Oxley certification requirements, indicating the company's adherence to enhanced corporate governance and financial reporting standards implemented after the corporate scandals of the early 2000s.

Key Highlights

  • 1The Southern Company filed a Form 8-K on March 10, 2003.
  • 2The filing is primarily related to the Sarbanes-Oxley Act of 2002 (SOX).
  • 3The CEO and CFO of The Southern Company have furnished personal certifications to the SEC.
  • 4These certifications are pursuant to Section 906 of SOX, relating to financial reporting accuracy.
  • 5The information is being furnished under Regulation FD, not filed for Section 18 liability.
  • 6The certifications are attached as Exhibits 99.01 and 99.02.

Frequently Asked Questions

The main purpose of this filing is to report that the Chief Executive Officer and Chief Financial Officer of The Southern Company have provided personal certifications to the Securities and Exchange Commission, as required by Section 906 of the Sarbanes-Oxley Act of 2002.

The Sarbanes-Oxley Act of 2002 introduced significant reforms to corporate governance and financial disclosure. Section 906, specifically, requires CEOs and CFOs to certify the accuracy of their company's financial reports.

Regulation FD requires that material non-public information be disclosed to all investors simultaneously. This filing is being 'furnished' under Regulation FD, meaning it's for public disclosure but is not considered 'filed' for purposes of Section 18 of the Securities Exchange Act, thus limiting liability associated with its contents.

Exhibits 99.01 and 99.02 are copies of the personal certifications provided by The Southern Company's Chief Executive Officer and Chief Financial Officer, respectively, to the SEC.