Regulayer™ / The 156 laws / Financial services
US · Sarbanes-Oxley (ICFR)
Internal-controls & record integrity.
What the signed record shows
The proof is a signed, tamper-evident record. Anyone can check it, 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
What to do about it
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.
Part of the Regulayer™ proof catalogue: 156 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.