Sarbanes-oxley act of 2002


SEC. 403. DISCLOSURES OF TRANSACTIONS INVOLVING MANAGEMENT



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SEC. 403. DISCLOSURES OF TRANSACTIONS INVOLVING MANAGEMENT 
AND PRINCIPAL STOCKHOLDERS. 
(a) 
(b) ø15 U.S.C. 78p note¿ E
FFECTIVE
D
ATE
.—The amendment 
made by this section shall be effective 30 days after the date of the 
enactment of this Act. 
VerDate Mar 15 2010 
18:34 Dec 21, 2020
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December 21, 2020 
G:\COMP\SEC\SARBANES-OXLEY ACT OF 2002.XML
As Amended Through P.L. 116-222, Enacted December 18, 2020


42 
Sec. 404 
SARBANES-OXLEY ACT OF 2002 
SEC. 404. ø15 U.S.C. 7262¿ MANAGEMENT ASSESSMENT OF INTERNAL 
CONTROLS. 
(a) R
ULES
R
EQUIRED
.—The Commission shall prescribe rules 
requiring each annual report required by section 13(a) or 15(d) of 
the Securities Exchange Act of 1934 (15 U.S.C. 78m or 78o(d)) to 
contain an internal control report, which shall— 
(1) state the responsibility of management for establishing 
and maintaining an adequate internal control structure and 
procedures for financial reporting; and 
(2) contain an assessment, as of the end of the most recent 
fiscal year of the issuer, of the effectiveness of the internal con-
trol structure and procedures of the issuer for financial report-
ing. 
(b) I
NTERNAL
C
ONTROL
E
VALUATION AND
R
EPORTING
.—With re-
spect to the internal control assessment required by subsection (a), 
each registered public accounting firm that prepares or issues the 
audit report for the issuer, other than an issuer that is an emerg-
ing growth company (as defined in section 3 of the Securities Ex-
change Act of 1934), shall attest to, and report on, the assessment 
made by the management of the issuer. An attestation made under 
this subsection shall be made in accordance with standards for at-
testation engagements issued or adopted by the Board. Any such 
attestation shall not be the subject of a separate engagement. 
(c) E
XEMPTION FOR
S
MALLER
I
SSUERS
.—Subsection (b) shall not 
apply with respect to any audit report prepared for an issuer that 
is neither a ‘‘large accelerated filer’’ nor an ‘‘accelerated filer’’ as 
those terms are defined in Rule 12b–2 of the Commission (17 
C.F.R. 240.12b–2). 

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