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: 8c93d2c4286c3790e1874fae07b483509373a6cde6b78a7526dd9ca9995d4b84
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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