# 17 C.F.R. § 229.307 (2026): (Item 307) Disclosure controls and procedures

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T17_P229_S229_307

## Section

- **Citation:** 17 C.F.R. § 229.307 (2026)
- **Heading:** (Item 307) Disclosure controls and procedures
- **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 229.300: Subpart 229.300—Financial Information / § 229.307: § 229.307   (Item 307) Disclosure controls and procedures.

## Text

Disclose the conclusions of the registrant's principal executive and principal financial officers, or persons performing similar functions, regarding the effectiveness of the registrant'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 36663, June 18, 2003]

## Nearby sections

- [17 C.F.R. § 229.302 (2026) § 229.302   (Item 302) Supplementary financial information.](https://www.frixlaw.com/law-library/statutes/CFR_T17_P229_S229_302.md)
- [17 C.F.R. § 229.303 (2026) § 229.303   (Item 303) Management's discussion and analysis of financial condition and results of operations.](https://www.frixlaw.com/law-library/statutes/CFR_T17_P229_S229_303.md)
- [17 C.F.R. § 229.304 (2026) § 229.304   (Item 304) Changes in and disagreements with accountants on accounting and financial disclosure.](https://www.frixlaw.com/law-library/statutes/CFR_T17_P229_S229_304.md)
- [17 C.F.R. § 229.305 (2026) § 229.305   (Item 305) Quantitative and qualitative disclosures about market risk.](https://www.frixlaw.com/law-library/statutes/CFR_T17_P229_S229_305.md)
- [17 C.F.R. § 229.307 (2026) § 229.307   (Item 307) Disclosure controls and procedures.](https://www.frixlaw.com/law-library/statutes/CFR_T17_P229_S229_307.md)
- [17 C.F.R. § 229.308 (2026) § 229.308   (Item 308) Internal control over financial reporting.](https://www.frixlaw.com/law-library/statutes/CFR_T17_P229_S229_308.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T17_P229_S229_307. Check the current official text before relying on it. Not legal advice.