Code · STATUTE-COMPILATIONS · Jumpstart Our Business Startups Act · Sec. 103

Sec. 103. INTERNAL CONTROLS AUDIT

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## SEC. 103 INTERNAL CONTROLS AUDIT Section 404(b) of the Sarbanes-Oxley Act of 2002 (15 U.S.C. 7262(b)) is amended by inserting “, other than an issuer that is an emerging growth company (as defined in section 3 of the Securities Exchange Act of 1934),” before “shall attest to”.

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U.S. Code

Management assessment of internal controls
§ 7262

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Sec. 103

INTERNAL CONTROLS AUDIT

U.S.C.§ 7262

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