§ 7262. Management assessment of internal controls
(a)
Rules required
The Commission shall prescribe rules requiring each annual report required by section
78m
(a) or
78o
(d) of this title to contain an internal control report, which shall—
(b)
Internal control evaluation and reporting
With respect to the internal control assessment required by subsection (a) of this section, each registered public accounting firm that prepares or issues the audit report for the issuer 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 attestation engagements issued or adopted by the Board. Any such attestation shall not be the subject of a separate engagement.