This report provides an analysis of Auditor Attestations (Sarbanes-Oxley 404b) and Management Assessments (404a) in Year 6. It also provides 28 tables containing information dating back to Year 1 of the SOX 404 application as well as information exclusively for Year 5 and Year 6. Highlights include: 1) As of June 2010, adverse auditor attestations accounted for 2.4% of opinions filed for Year 6, compared to 16.9% in Year 1. 2) Adverse Management-Only Assessments account for 27.8% in Year 6, which is the lowest percentage yet compared to the previous five years. 3) The 'Segregation of Duties' deficiency is down from 23.9% of adverse filings in Year 1 to 11% of adverse filings in Year 6.