17 C.F.R. § 228.307 (Item 307) Disclosure controls and procedures.
Title 17 - Commodity and Securities Exchanges
Disclose the conclusions of the small business issuer's principal executive and principal financial officers, or persons performing similar functions, regarding the effectiveness of the small business issuer's disclosure controls and procedures (as defined in §240.13a-15(e) or 240.15d-15(e) of this chapter) as of the end of the period covered by the report, based on the evaluation of these controls and procedures required by paragraph (b) of §240.13a-15 or 240.15d-15 of this chapter. [68 FR 36660, June 18, 2003]
Title 17: Commodity and Securities Exchanges
PART 228—INTEGRATED DISCLOSURE SYSTEM FOR SMALL BUSINESS ISSUERS
Subpart A—Regulation S-B
§ 228.307 (Item 307) Disclosure controls and procedures.
