With respect to the internal control assessment required by subsection (a), each registered public accounting firm that prepares or issues the audit report for the issuer, other than an issuer that is an emerging growth company (as defined in section 78c of this title), shall attest to, and report on, the assessment made by the management of the issuer. An attestation made under this subsection shall be made in accordance with standards for attestation engagements issued or adopted by the Board. Any such attestation shall not be the subject of a separate engagement.
15 U.S. Code § 7262 - Management assessment of internal controls
(a) Rules requiredThe Commission shall prescribe rules requiring each annual report required by section 78m(a) or 78o(d) of this title to contain an internal control report, which shall—
state the responsibility of management for establishing and maintaining an adequate internal control structure and procedures for financial reporting; and
(b) Internal control evaluation and reporting
(c) Exemption for smaller issuers
2010—Subsec. (c). Pub. L. 111–203 added subsec. (c).