What does US · Sarbanes-Oxley (ICFR) cover?

Internal-controls & record integrity. It applies to: US public companies & their auditors.

What does the Regulayer pack for US · Sarbanes-Oxley (ICFR) prove?

Unaltered retained records, ICFR control signals, and disclosure-controls evidence. The record is signed and tamper-evident, and anyone can verify it free, without an account.

Regulayer / The 146 laws / Financial services

US · Sarbanes-Oxley (ICFR)

Internal-controls & record integrity.

Applies to: US public companies & their auditors.

What the signed record shows

Unaltered retained records, ICFR control signals, and disclosure-controls evidence.

The proof is a signed, tamper-evident record. Anyone can check it, free, without an account, and nothing has to leave the building to make it. Evidence, not a promise.

Citation: SOX §§302/404/802 (18 U.S.C. §1519/1520); AS 2201

In the same family

SR 26-2 / OCC 2026-13Model risk management NAIC · AI Model BulletinAI Systems Program & oversight NIST · AI RMF 1.0Govern / Map / Measure / Manage

What to do about it

Seven days free, then $349 a month.

A signed record of which AI you used and what you checked, sealed to the exact file you deliver, made on your own machine and checkable free by anyone you send it to.

Start the free week Or verify a real record, free →

Part of the Regulayer proof catalogue: 146 laws and standards, one sealed engine. This page is a product description, not legal advice.

What the statute requires, section by section

Sarbanes-Oxley Act of 2002, Pub. L. 107-204. Provisions addressed:

§302: Corporate responsibility for financial reports (15 U.S.C. § 7241): CEO/; CFO certify disclosure controls and procedures.
§404: Management assessment of internal control over financial reporting (15 U.S.C. § 7262); §404(b) auditor attestation.
§802: Criminal penalties for altering documents: 18 U.S.C. § 1519 (destruction/alteration/falsification of records) and § 1520 (retention of audit/review workpapers 5 years).
17 CFR 240.13a-15: Disclosure controls and procedures; maintenance and evaluation of internal control over financial reporting (ICFR).
PCAOB Auditing Standard AS 2201: An Audit of Internal Control Over Financial Reporting That Is Integrated with an Audit of Financial Statements.

Taken from the Regulayer entry for this instrument, which is built against the primary text.