Section node
Auditor attestation
15 U.S.C. § 7262(b)
- What this page is
- Section node, 15 U.S.C. § 7262(b)
- Checked against the official source
- 2026-08-15Current
- Responsible publisher
- ExploreWorld Legal, editorial deskLiability position
Short answer
What does 15 U.S.C. § 7262(b) require, and where does it carry an outcome in the rule tree?
15 U.S.C. § 7262(b) is the paragraph the SOX decision agent rests on for this question. The registered public accounting firm attests to management's assessment, subject to filer status. The block was read against the publisher on 2026-08-15 and carries 1 outcomes in the agent's rule tree. The reference can be cited as it stands, with a link to the official text and a content hash.
15 U.S.C. § 7262(b)Checked against the publisher 2026-08-15Official text
A source reference, not legal advice.
- Jurisdiction
- 15 U.S.C. §§ 7241, 7262 and 18 U.S.C. § 1519
- Section node
- auditor
- Read
- 2026-08-15
- Hash
- sha256:51cf61e276385175
Outcomes resting on this section
The rules below point to this section in their outcome. The verdict is a machine classification, not a judgment on an individual matter.
sox-404b
Management assessment and auditor attestation apply
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.
risk, Requirement applies
Section nodes
- Corporate responsibility for financial reports15 U.S.C. § 7241 (Section 302)
- Management assessment of internal controls15 U.S.C. § 7262 (Section 404)
- Destruction or alteration of records18 U.S.C. § 1519
- Protection for employees who report18 U.S.C. § 1514A
The verdict is a machine classification of the outcome, not legal advice and not a compliance decision.
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