Attestation report on internal control over financial reporting.

Attestation report on internal control over financial reporting. (1) Every registered public accounting firm that issues or prepares an accountant's report for a registrant, other than a registrant that is neither an accelerated filer nor a large accelerated filer (as defined in 240.12b-2 of this chapter) or an investment company registered under section 8 of the Investment Company Act of 1940 (15 U.S.C. 80a-8), that is included in an annual report required by section 13(a) or 15(d) of the Securities Exchange Act of 1934 (15 U.S.C. 78a et seq.) containing an assessment by management of the effectiveness of the registrant's internal control over financial reporting must include an attestation report on internal control over financial reporting.
(1) Every registered public accounting firm thatissues or prepares an accountant's report for a registrant, other than a registrant that is neither an accelerated filer nor a large accelerated filer (as defined in 240.12b-2 of this chapter) or an investment company registered undersection 8 ofthe Investment Company Act of 1940 (15 U.S.C. 80a-8), that is included in an annual report required bysection 13(a) or 15(d) ofthe Securities Exchange Act of 1934 (15 U.S.C. 78a
) containing an assessment by management of the effectiveness of the registrant's internal control over financial reporting must include an attestation report on internal control over financial reporting.

Source

17 CFR § 210.2-02


Scoping language

None
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