Rule set sha256:adf208a05da8
SOX_SECTION_404_001
One rule of the rule set with digest adf208a05da8edfde9ef5c5a1359104382ac794a5b4ec0d0aaca2fd21e90574c. 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_SECTION_404_001 |
|---|---|
| Rule version | b1d98beeb9c442de22dde2d6b5281ac6589875751cf448a25612cf55e28ab01c |
| Provision | 15 U.S.C. 7262 (Sarbanes-Oxley Act of 2002, section 404) Official publication: https://www.govinfo.gov/link/uscode/15/7262 |
| Approval | Approved Approved by Leo Celis on 2026-10-16 |
rules/regulations/us/sox_section_404.yaml
- Citation
- 15 U.S.C. §7262(a) Rules required: 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 - (1) state the responsibility of management for establishing and maintaining an adequate internal control structure and procedures for financial reporting; and (2) contain an assessment, as of the end of the most recent fiscal year of the issuer, of the effectiveness of the internal control structure and procedures of the issuer for financial reporting. §7262(b) Internal control evaluation and reporting: 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.
- Condition
- Requires each annual report to contain an internal control report stating management's responsibility for establishing and maintaining adequate internal control structure for financial reporting, plus an assessment of effectiveness. Sarbanes-Oxley Act Section 404, codified at 15 U.S.C. §7262.
- Condition type
- regex, semantic
- Status in the file
- approved