Disclosure Controls and Procedures
- Disclosure Controls and Procedures
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USA
Controls and other procedures of a company that are designed to ensure that information required to be disclosed by the company in its Exchange Act reports is recorded, processed, summarized and reported within the time periods specified in the SEC's rules and forms. These include controls and procedures designed to ensure that information required to be disclosed by a company in its Exchange Act reports is accumulated and communicated to the company's management, including its principal executive and principal financial officers, or persons performing similar functions, as appropriate to allow timely decisions regarding required disclosure. See Rule 13a-15 of the Exchange Act.
Practical Law Dictionary. Glossary of UK, US and international legal terms.
www.practicallaw.com.
2010.
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