Code of Federal Regulations · Section
§ 229.307 — (item 307) Disclosure Controls And Procedures
17 C.F.R. § 229.307
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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.
Authorizing Statute
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Failure of corporate officers to certify financial reports18 U.S.C. § 1350
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Prohibitions relating to interstate commerce and the mails15 U.S.C. § 77e