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: 71bf8b300654f9932ec9aa0c02c6de8c7e99f535c6d6df53d22b9779b8b8af78
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.
+ 5 more citations (full bibliography, deterministic workflow, actionable schema and crosswalks) included in the vault unlock — $0.01 via Skyfire / L402 / Direct Base USDC.
Access
- Discovery (free): /api/v1/nodes/us-sox-15-usc-7262-section-404-internal-control-assessment.json — 6-field metadata
- Vault (full node): /api/v1/vault/nodes/us-sox-15-usc-7262-section-404-internal-control-assessment.json — full 13-key payload, $0.01 USDC (L402/Skyfire/Direct Base)
- Canonical URL: https://bidda.com/intelligence/us-sox-15-usc-7262-section-404-internal-control-assessment
- Back to registry: Browse all 10,099 compliance nodes