---
kind: "section"
citation: "17 C.F.R. § 229.307"
title: "17"
number: "229.307"
heading: "(Item 307) Disclosure controls and procedures."
url: "https://uscodex.org/cfr/17/229.307"
---

# §229.307. (Item 307) Disclosure controls and procedures.


Disclose the conclusions of the registrant's principal executive and principal financial officers, or persons performing similar functions, regarding the effectiveness of the registrant's disclosure controls and procedures (as defined in [§ 240.13a-15(e)](/cfr/17/240.13a-15.md?p=e) or [§ 240.15d-15(e)](/cfr/17/240.15d-15.md?p=e) of this chapter) as of the end of the period covered by the report, based on the evaluation of these controls and procedures required by [paragraph (b)](/cfr/17/240.13a-15.md?p=b) of § 240.13a-15 or [§ 240.15d-15](/cfr/17/240.15d-15.md) of this chapter.


## Notes

### Amendments

[68 FR 36663, June 18, 2003]

### 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.

### Amendments

[68 FR 36663, June 18, 2003]