Under Sarbanes-Oxley, a company must file an 8-K if it has waived its code of ethics for a financial reporting officer.

Name: Under Sarbanes-Oxley, a company must file an 8-K if it has waived its code of ethics for a financial reporting officer.
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Under Section 406 of the Sarbanes-Oxley Act, companies must disclose in an 8-K filing if they have granted a waiver to the code of ethics for a senior officer, including any financial reporting officer.

Under Sarbanes-Oxley, a Company Must File an 8-K If It