Rule set sha256:3cb4b3a22f15
SOX_HYBRID_MATERIAL_DISCLOSURE_001
One rule of the rule set with digest 3cb4b3a22f1548ee724b70a447bddefb39a2717057f425bbf9c2826a1eba2a19. An audit record that names this digest and this rule was decided by the rule as shown here. Every rule in this set.
| Rule | SOX_HYBRID_MATERIAL_DISCLOSURE_001 |
|---|---|
| Rule version | c6984a857b4f70e435e437b37d9f30223782b80a74ee3b707d7f38bd4ce64b09 |
| Provision | 15 U.S.C. 7241(a)(2) (Sarbanes-Oxley Act of 2002, section 302) Official publication: https://www.govinfo.gov/link/uscode/15/7241 |
| Approval | Not approved |
rules/regulations/us/sox_material_disclosure.yaml
- Citation
- 15 U.S.C. §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 necessary in order to make the statements made, in light of the circumstances under which such statements were made, not misleading.
- Condition
- Multi-tier hybrid detection system combining regex pre-screening with LLM semantic analysis to prevent material information disclosure violations under Sarbanes-Oxley Act. Provides optimal balance of speed, accuracy, and regulatory defensibility.
- Condition type
- executive_escalation, hybrid_detection, materiality_assessment, sox_timing_check
- Status in the file
- No status recorded.