New Jersey § 52:18-48
Full text of New Jersey New Jersey Statutes § 52:18-48, with citation guidance and answers to common questions.
§ 52:18-48.
a. Each audited financial statement prepared pursuant to the provisions of section
3 of this act 1 shall contain an internal control report, which shall: (1) state the responsibility of management for establishing and maintaining an adequate
internal control structure and procedures for financial reporting; and (2) contain an assessment, as of the end of the most recent fiscal year of the business,
of the effectiveness of the internal control structure and procedures of the business
for financial reporting. b. With respect to the internal control assessment required by subsection a. of this
section, each registered public accounting firm that prepares or issues the audit
report for the business shall attest to, and report on, the assessment made by the
management of the business. Any such attestation shall not be the subject of a separate engagement. 1
L.2009, c. 136 (N.J.S.A. § 52:18-44).
Frequently Asked Questions About New Jersey § 52:18-48
What does New Jersey Statutes § 52:18-48 cover?
Section 52:18-48 is part of the New Jersey Statutes, the codified statutory law of New Jersey. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite New Jersey § 52:18-48?
A common citation format is "New Jersey Statutes § 52:18-48" (New Jersey). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of New Jersey law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the New Jersey official source linked on this page or consult a licensed New Jersey attorney.
How does New Jersey § 52:18-48 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in New Jersey can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in New Jersey.