# 17 C.F.R. § 229.1305 (2026): (Item 1305) Internal controls disclosure

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T17_P229_S229_1305

## Section

- **Citation:** 17 C.F.R. § 229.1305 (2026)
- **Heading:** (Item 1305) Internal controls disclosure
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Title 17 CFR: Commodity and Securities Exchanges / Chapter II: SECURITIES AND EXCHANGE COMMISSION / Part 229: STANDARD INSTRUCTIONS FOR FILING FORMS UNDER SECURITIES ACT OF 1933, SECURITIES EXCHANGE ACT OF 1934 AND ENERGY POLICY AND CONSERVATION ACT OF 1975—REGULATION S-K / Subpart 229.1300: Subpart 229.1300—Disclosure by Registrants Engaged in Mining Operations / § 229.1305: § 229.1305   (Item 1305) Internal controls disclosure.

## Text

(a) Describe the internal controls that the registrant uses in its exploration and mineral resource and reserve estimation efforts. This disclosure should include quality control and quality assurance (QC/QA) programs, verification of analytical procedures, and a discussion of comprehensive risk inherent in the estimation.
(b) A registrant must provide the internal controls disclosure required by this section whether it is providing the disclosure under § 229.1303, § 229.1304, or under both sections.

## Nearby sections

- [17 C.F.R. § 229.1300 (2026) § 229.1300   (Item 1300) Definitions.](https://www.frixlaw.com/law-library/statutes/CFR_T17_P229_S229_1300.md)
- [17 C.F.R. § 229.1301 (2026) § 229.1301   (Item 1301) General instructions.](https://www.frixlaw.com/law-library/statutes/CFR_T17_P229_S229_1301.md)
- [17 C.F.R. § 229.1302 (2026) § 229.1302   (Item 1302) Qualified person, technical report summary, and technical studies.](https://www.frixlaw.com/law-library/statutes/CFR_T17_P229_S229_1302.md)
- [17 C.F.R. § 229.1303 (2026) § 229.1303   (Item 1303) Summary disclosure.](https://www.frixlaw.com/law-library/statutes/CFR_T17_P229_S229_1303.md)
- [17 C.F.R. § 229.1304 (2026) § 229.1304   (Item 1304) Individual property disclosure.](https://www.frixlaw.com/law-library/statutes/CFR_T17_P229_S229_1304.md)
- [17 C.F.R. § 229.1305 (2026) § 229.1305   (Item 1305) Internal controls disclosure.](https://www.frixlaw.com/law-library/statutes/CFR_T17_P229_S229_1305.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T17_P229_S229_1305. Check the current official text before relying on it. Not legal advice.