According to the SEC, companies must:
"Include in their annual reports a report of management on the company's internal control over financial reporting."
The control report must include:
"A statement of management's responsibility for establishing and maintaining adequate internal control over financial reporting."

"Management's assessment of the effectiveness of the company's internal control over financial reporting."
"A statement identifying the framework used by management to evaluate the effectiveness of the company's internal control over financial reporting."

"A statement that the registered public accounting firm that audited the company's financial statements...has issued an attestation report on management's assessment of the company's internal control over financial reporting."

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