C.F.R. » Title 17 » 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—Financial Information

17 C.F.R. § 229.307

(Item 307) Disclosure controls and procedures

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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]
Notes of Decisions
Cited in 2 cases, 2020–2020 · leading case: Holwill v. AbbVie Inc. (N.D. Ill. 2020).
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Holwill v. AbbVie Inc. (N.D. Ill. 2020). “And on Item 307, which requires certain officers to present conclusions about the effectiveness of internal controls and procedures, 17 C.F.R. § 229.307 , the Court agrees with Plaintiff that Gonzalez and Chase could not have truthfully certified that AbbVie’s disclosure…”
Walker v. L Brands, Inc. (S.D. Ohio 2020). “17 C.F.R. § 229.307 . As the Court just discussed, Plaintiff fails to identify any material omissions committed by Defendants in the MD&A of the relevant Form 10-Qs.”
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