What 15 U.S. Code § 7241 - Corporate responsibility for financial reports requires
Requires principal executive and financial officers of public companies to personally certify the accuracy of financial reports and the effectiveness of internal controls in each annual or quarterly filing.
Pillar: Banking & Global Finance · Authority: US Securities and Exchange Commission (SEC) · Version: 1.0.0 · Last updated:
Primary source: https://www.govinfo.gov/link/uscode/15/7241
SHA-256 integrity: 404b2f33b2ce9e15c5c3a283fb672622bb9c2be24c2e5f495d3278b7aa1dcc0a
Primary Citations — 8 traced to source
- 15 USC § 7241(a)(1): The signing officer has reviewed the report.
- 15 USC § 7241(a)(2): Based on the officer's knowledge, the report does not contain any untrue statement of a material fact or omit to state a material fact.
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