---
kind: "section"
citation: "17 C.F.R. § 229.1305"
title: "17"
number: "229.1305"
heading: "(Item 1305) Internal controls disclosure."
url: "https://uscodex.org/cfr/17/229.1305"
---

# §229.1305. (Item 1305) Internal controls disclosure.

- (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](/cfr/17/229.1303.md), [§ 229.1304](/cfr/17/229.1304.md), or under both sections.

## Notes

### Source

Source: 83 FR 66448, Dec. 26, 2018, unless otherwise noted.

### Authority

Authority: 15 U.S.C. 77e, 77f, 77g, 77h, 77j, 77k, 77s, 77z-2, 77z-3, 77aa(25), 77aa(26), 77ddd, 77eee, 77ggg, 77hhh, 77iii, 77jjj, 77nnn, 77sss, 78c, 78i, 78j, 78j-3, 78l, 78m, 78n, 78n-1, 78o, 78u-5, 78w, 78ll, 78 mm, 80a-8, 80a-9, 80a-20, 80a-29, 80a-30, 80a-31(c), 80a-37, 80a-38(a), 80a-39, 80b-11 and 7201 et seq.; 18 U.S.C. 1350; sec. 953(b), Pub. L. 111-203, 124 Stat. 1904 (2010); and sec. 102(c), Pub. L. 112-106, 126 Stat. 310 (2012).

### Source

Source: 47 FR 11401, Mar. 16, 1982, unless otherwise noted.