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Code · CFR · Title 17 — Commodity and Securities Exchanges · 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 · § 229.1305

§ 229.1305. (Item 1305) Internal controls disclosure.

72 words·~1 min read·/us/cfr/t17/s§ 229.1305·

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(a)Describe the internal controls that the registrant uses in its exploration and mineral resource and reserve estimation efforts. This disclosure should include quality control and quality assurance (QC/QA) programs, verification of analytical procedures, and a discussion of comprehensive risk inherent in the estimation.
(b)A registrant must provide the internal controls disclosure required by this section whether it is providing the disclosure under § 229.1303, § 229.1304, or under both sections.
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§ 229.1305
(Item 1305) Internal controls disclosure.
Fed. Reg.×2
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