# Commission Guidance Regarding Management's Report on Internal Control Over Financial Reporting Under Section 13(a) or 15(d) of the Securities Exchange Act of 1934
> **US Securities and Exchange Commission** · Interpretation. · Published 2007-06-27 · Effective 2007-06-27 · 72 FR 35324
## Document
- **Document number:** E7-12299
- **Category:** other
- **Agency:** US Securities and Exchange Commission
- **Federal Register citation:** 72 FR 35324
- **CFR reference:** 17 CFR 241
- **Publication date:** 2007-06-27
- **Effective date:** 2007-06-27
- **Docket:** Release Nos. 33-8810
## Abstract

The SEC is publishing this interpretive release to provide guidance for management regarding its evaluation and assessment of internal control over financial reporting. The guidance sets forth an approach by which management can conduct a top-down, risk-based evaluation of internal control over financial reporting. An evaluation that complies with this interpretive guidance is one way to satisfy the evaluation requirements of Rules 13a-15(c) and 15d-15(c) under the Securities Exchange Act of 1934.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2007/06/27/E7-12299/commission-guidance-regarding-managements-report-on-internal-control-over-financial-reporting-under)
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