17 CFR 229.307

§ 229.307 (Item 307) Disclosure controls and procedures.

United States · 17 CFR — Commodity and Securities Exchanges · Status: effective

Cite this

Citation: 17 CFR 229.307, § 229.307 (Item 307) Disclosure controls and procedures, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/68422
Permanent ID: ys:prov:68422@1
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Full text

Disclose the conclusions of the registrant's principal executive and principal financial officers, or persons performing similar functions, regarding the effectiveness of the registrant's disclosure controls and procedures (as defined in § 240.13a-15(e) or § 240.15d-15(e) of this chapter) as of the end of the period covered by the report, based on the evaluation of these controls and procedures required by paragraph (b) of § 240.13a-15 or § 240.15d-15 of this chapter.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.