yourstate.us
Home / United States / 15 U.S.C.
15 U.S.C. § 7262

Management assessment of internal controls

United States · Title 15 — COMMERCE AND TRADE · Status: effective

Taxation
Get this as JSONEmbed this
Cite this
Citation
15 U.S.C. § 7262, Management assessment of internal controls, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/442355
Permanent ID
ys:prov:442355@1
SHA-256
90e4d2c18f0c950294f4a899701f8aece925a38c651cc8f66446907d77a1b207

The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.

Full text

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, which shall— With respect to the internal control assessment required by subsection (a), each registered public accounting firm that prepares or issues the audit report for the issuer, other than an issuer that is an emerging growth company (as defined in section 78c of this title), shall attest to, and report on, the assessment made by the management of the issuer. An attestation made under this subsection shall be made in accordance with standards for attestation engagements issued or adopted by the Board. Any such attestation shall not be the subject of a separate engagement. Subsection (b) shall not apply with respect to any audit report prepared for an issuer that is neither a “large accelerated filer” nor an “accelerated filer” as those terms are defined in Rule 12b–2 of the Commission (17 C.F.R. 240.12b–2).

Legislative history

The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone.