U.S. Code / Title 15 — Commerce and Trade / Chapter 98—Public Company Accounting Reform and…Title 15SubchapterSubchapter Iv—Enhanced Financial DisclosuresContents§ 7261. Disclosures in periodic reports§ 7262. Management assessment of internal controls§ 7263. Exemption§ 7264. Code of ethics for senior financial officers§ 7265. Disclosure of audit committee financial expert§ 7266. Enhanced review of periodic disclosures by issuers