---
kind: "unit"
title: "15"
title_heading: "Commerce and Trade"
key: "ch98/schIV"
level: "subchapter"
label: "Subchapter IV"
heading: "Enhanced Financial Disclosures"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/15/ch98-schIV"
sections_count: 6
---

# Subchapter IV — Enhanced Financial Disclosures

Title 15 — Commerce and Trade › Chapter 98 — Public Company Accounting Reform and Corporate Responsibility

## Sections

- [§7261. Disclosures in periodic reports](/usc/15/7261.md)
- [§7262. Management assessment of internal controls](/usc/15/7262.md)
- [§7263. Exemption](/usc/15/7263.md)
- [§7264. Code of ethics for senior financial officers](/usc/15/7264.md)
- [§7265. Disclosure of audit committee financial expert](/usc/15/7265.md)
- [§7266. Enhanced review of periodic disclosures by issuers](/usc/15/7266.md)