Section node
Corporate responsibility for financial reports
15 U.S.C. § 7241 (Section 302)
- What this page is
- Section node, 15 U.S.C. § 7241 (Section 302)
- Checked against the official source
- 2026-08-15Current
- Responsible publisher
- ExploreWorld Legal, editorial deskLiability position
Short answer
What does 15 U.S.C. § 7241 (Section 302) require, and where does it carry an outcome in the rule tree?
15 U.S.C. § 7241 (Section 302) is the paragraph the SOX decision agent rests on for this question. Signing officers certify the report and the disclosure controls behind it. 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. § 7241 (Section 302)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
- certification
- Read
- 2026-08-15
- Hash
- sha256:c9864694f8db49ca
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-302
The section 302 certification is absent
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.
prohibited, Requirement applies
Section nodes
- Management assessment of internal controls15 U.S.C. § 7262 (Section 404)
- Auditor attestation15 U.S.C. § 7262(b)
- 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