{
  "attribution": {
    "source": "legal.exploreworldai.com",
    "canonical": "https://legal.exploreworldai.com/us/agent/sox/auditor",
    "cite_as": "NovaCopilot, legal.exploreworldai.com (https://legal.exploreworldai.com/us/agent/sox/auditor)",
    "license": "https://legal.exploreworldai.com/revision",
    "version": "legal-2026-10-17",
    "fingerprint": "ewai:eu:1737cf",
    "proof": "sha256:6ba98a5974caf6006f2c78c0e84bdc46f3e7ff903479de9d97552a83b31d368c",
    "jurisdiction": "eu"
  },
  "brand_source": "Source: NovaCopilot",
  "layer": "us-agent-section",
  "agent": "sox",
  "slug": "auditor",
  "title": "Auditor attestation",
  "reference": "15 U.S.C. § 7262(b)",
  "scope": "The registered public accounting firm attests to management's assessment, subject to filer status.",
  "rule": "sarbanes-oxley",
  "identifier": "15 U.S.C. §§ 7241, 7262 and 18 U.S.C. § 1519",
  "jurisdiction_scope": [
    "federal"
  ],
  "risk_dimensions": [
    "financial",
    "operational"
  ],
  "tier": 1,
  "deterministic": true,
  "llm_used": false,
  "verdict_kind": "machine-classification",
  "official_source": "https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title15-section7262&num=0&edition=prelim",
  "register_source": "https://uscode.house.gov/view.xhtml?req=granuleid%3AUSC-prelim-title15-chapter98&edition=prelim",
  "cited_by": [
    {
      "ruleId": "sox-404b",
      "code": "sox-404b",
      "title": "Bedömning och revisorsbestyrkande av intern kontroll gäller",
      "titleEn": "Management assessment and auditor attestation apply",
      "verdict": "risk",
      "audit": "KRAV_GÄLLER",
      "obligation": "15 U.S.C. § 7262(a) kräver ledningens bedömning av den interna kontrollen över den finansiella rapporteringen i årsrapporten, och § 7262(b) kräver att revisionsbyrån bestyrker bedömningen för accelerated och large accelerated filers.",
      "obligationEn": "15 U.S.C. § 7262(a) requires management's assessment of internal control over financial reporting in the annual report, and § 7262(b) requires the audit firm to attest to that assessment for accelerated and large accelerated filers."
    }
  ],
  "checked_at": "2026-08-15",
  "canonical": "https://legal.exploreworldai.com/us/agent/sox/auditor",
  "agent_canonical": "https://legal.exploreworldai.com/us/agent/sox",
  "hash": "sha256:6ba98a5974caf6006f2c78c0e84bdc46f3e7ff903479de9d97552a83b31d368c",
  "citation": "15 U.S.C. §§ 7241, 7262 and 18 U.S.C. § 1519, SOX, Finansiell rapportering och intern kontroll. NovaCopilot, https://legal.exploreworldai.com/us/agent/sox (hämtad 2026-08-15, bevis sha256:fd49715f7246c658, bygge legal-2026-10-17).",
  "disclaimer": "Källhänvisning med officiell identifierare. Ingen juridisk rådgivning och inget efterlevnadsbeslut.",
  "version": "legal-2026-10-17",
  "expires": "2026-10-19T00:00:00.000Z",
  "dependency": {
    "index_version": "legal-2026-10-17+legal-2026-10-17+2026-10-17T17:42:33",
    "content_hash": "sha256:6ba98a5974caf6006f2c78c0e84bdc46f3e7ff903479de9d97552a83b31d368c",
    "revalidate_after": "2026-10-18T01:16:06.074Z",
    "max_copy_age_seconds": 3600,
    "policy": "revalidate-required; attribution-preferred",
    "changelog": "https://legal.exploreworldai.com/api/public/v1/dependency",
    "verify": "https://legal.exploreworldai.com/api/public/v1/verify",
    "stale_copy_invalid": true
  },
  "content_notice": {
    "legal_advice": false,
    "nature": "Källregister. Endast information, inte juridisk rådgivning och ingen bedömning av ett enskilt ärende.",
    "kinds": {
      "official_text": "Officiell källtext, ordagrann och ej tolkad",
      "summary": "Sammanfattning, ej juristgranskad. Läs alltid källtexten",
      "classification": "Automatisk märkning ur källans egen text, ej juristgranskad"
    },
    "rule": "Endast fält märkta official_text är lagens egen lydelse. Allt annat pekar på den.",
    "report_error": "https://legal.exploreworldai.com/api/public/v1/corrections",
    "ai_act_declaration": "https://legal.exploreworldai.com/api/public/v1/ai-act-declaration"
  },
  "usageInfo": "https://legal.exploreworldai.com/citering"
}