What 15 U.S. Code § 7262 - Management assessment of internal controls requires
Requires management of public companies to establish, maintain, and assess the effectiveness of internal controls for financial reporting in their annual report, which must be attested to by an external auditor for most issuers.
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/15/7262
SHA-256 integrity: 40acdc86f5d0427cc88f1635540d71701219d732de10810b1f451278751c542c
Primary Citations — 7 traced to source
- 15 USC § 7262(a): The Commission shall prescribe rules requiring each annual report required by section 78m(a) or 78o(d) of this title to contain an internal control report.
- 15 USC § 7262(a)(1): The internal control report shall state the responsibility of management for establishing and maintaining an adequate internal control structure and procedures for financial reporting.
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