Subchapter IV. Enhanced Financial Disclosures 15 U.S. Code §7261. Disclosures in periodic reports 15 U.S. Code §7262. Management assessment of internal controls 15 U.S. Code §7263. Exemption 15 U.S. Code §7264. Code of ethics for senior financial officers 15 U.S. Code §7265. Disclosure of audit committee financial expert 15 U.S. Code §7266. Enhanced review of periodic disclosures by issuers