SOX, Financial reporting and internal control
15 U.S.C. §§ 7241, 7262 and 18 U.S.C. § 1519
- What this page is
- SOX, Financial reporting and internal control
- Checked against the official source
- 2026-08-15Current
- Responsible publisher
- ExploreWorld Legal, editorial deskLiability position
Short answer
Does SOX apply to your operation, and which paragraph decides?
SOX rests on 15 U.S.C. §§ 7241, 7262 and 18 U.S.C. § 1519 and is tested here by a deterministic rule tree of 4 rules with a coverage score of 80 percent. The tree reads your facts, names the paragraph that decides the question and returns an outcome carrying citation, content hash and read date 2026-08-15. The outcome is a machine classification, not a compliance decision.
15 U.S.C. §§ 7241, 7262 and 18 U.S.C. § 1519Checked against the publisher 2026-08-15Official text
A source reference, not legal advice.
- Jurisdiction
- Federal
- Risk dimensions
- financial reporting, operations
- Tier
- Tier 1
- Coverage
- 80 %
- Impact
- 5/5
- Read
- 2026-08-15
Source chain
Every block in the register row has its own address, so an outcome can be cited down to the paragraph. The node carries the reference, the scope, the link to the official text and the outcomes in the tree that rest on the block.
- Corporate responsibility for financial reports
15 U.S.C. § 7241 (Section 302)
Signing officers certify the report and the disclosure controls behind it.
- Management assessment of internal controls
15 U.S.C. § 7262 (Section 404)
Annual report states management's assessment of internal control over financial reporting.
- Auditor attestation
15 U.S.C. § 7262(b)
The registered public accounting firm attests to management's assessment, subject to filer status.
- Destruction or alteration of records
18 U.S.C. § 1519
Records connected to a matter within federal jurisdiction may not be altered or destroyed.
- Protection for employees who report
18 U.S.C. § 1514A
Employees of issuers who report conduct covered by the act are protected from retaliation.
15 U.S.C. §§ 7241, 7262 and 18 U.S.C. § 1519
Rule tree
Rules are tested top down. Conditions are statutory elements and each outcome points to the register blocks it rests on.
sox-1519
The bar on altering or destroying records applies
prohibited · Requirement applies · records
18 U.S.C. § 1519 prohibits altering, destroying or concealing records with intent to impede an investigation or matter within federal jurisdiction.
sox-302
The section 302 certification is absent
prohibited · Requirement applies · certification
15 U.S.C. § 7241 requires the principal executive officer and principal financial officer to certify the report and the disclosure controls behind it, in each periodic report.
sox-404b
Management assessment and auditor attestation apply
risk · Requirement applies · icfr, auditor
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.
sox-404a
Management assessment applies, attestation depends on filer status
risk · Requirement applies conditionally · icfr
15 U.S.C. § 7262(a) requires management's assessment of internal control. The auditor attestation in § 7262(b) does not apply to non-accelerated filers.
Outcome
allowed · Outside the scope
The rule yields no requirement for the facts supplied
The company is not stated to file with the Commission and no record is stated to be altered or destroyed.
fallback · sha256:sha256:65ead9e79637f7701d2b39c61
Monitoring
The journal shows what moved in the register row, with the hash before and after. The impact score follows a rule stated in plain words.
How impact is scored: Grund: tillagd eller borttagen uppgift ger 3, ändrad uppgift 2, omläsning utan ändring 0. Tillägg: +1 när ändringen rör status eller tillämpningsdatum. Tillägg: +1 när agenten ligger i klass 1. Siffran begränsas till 0 till 5.
2026-08-15 · 0/5 · lasning
Raden läst mot den officiella publiceringen utan ändring
2002-07-30 · 5/5 · antagande, identifierare, status
Regeln antogs enligt 15 U.S.C. §§ 7241, 7262 and 18 U.S.C. § 1519
2002-07-30 · 4/5 · tillampningsdatum, status
Regeln började tillämpas enligt utgivaren
Supervision
European counterparts
- csrd · EU-direktivet kräver också bestyrkande av rapporterad information, men det avser hållbarhetsrapportering och inte intern kontroll över finansiell rapportering.
Artifacts and integrity
- https://legal.exploreworldai.com/api/public/v1/us-agents/sox/manifest.json
- https://legal.exploreworldai.com/api/public/v1/us-agents/sox/run
- https://legal.exploreworldai.com/api/public/v1/us-agents/sox/monitor.json
- sha256:1f9161aa86d64c9948b18bdab5ac06801d806721e665891adae9cad6ff3b49b3
- sha256:f06e9ca9875847e4436b6dfcbbd02b011c1b529703bba7e336278ca02f42e221
The verdict is a machine classification of the outcome, not legal advice and not a compliance decision. Responsibility position · 15 U.S.C. §§ 7241, 7262 and 18 U.S.C. § 1519
Verifiable trust signals
- Six fixed blocks, one source per line
- No sentence written by a language model
- Engine version and read date on every answer
- No customer data, no documents, no advice
- Model card and audit published under the EU AI Act