---
title: "SOX §404 — Internal Control over Financial Reporting (tax-provision controls) — KYE Protocol™ coverage"
description: "SOX §404 — Internal Control over Financial Reporting (tax-provision controls) coverage by KYE Protocol™ — every requirement bijection-mapped to the KYE™ artefact that enforces it."
url: https://kyeprotocol.com/compliance/sox-404/
lang: en
source: "KYE Protocol"
---

> SOX §404 — Internal Control over Financial Reporting (tax-provision controls) coverage by KYE Protocol™ — every requirement bijection-mapped to the KYE™ artefact that enforces it.

SOX §404 — Internal Control over Financial Reporting (tax-provision controls)

# SOX §404 — Internal Control over Financial Reporting (tax-provision controls) — 100% of in-scope requirements covered.

4 requirements · 4 in scope (4 enforced). The 100% is weighted over the in-scope base.

**Source:** Section 404 of the Sarbanes-Oxley Act of 2002 requires management (and, for accelerated filers, the external auditor) to assess and attest to the effectiveness of internal control over financial reporting (ICFR). The income-tax provision is a recurring source of material weaknesses: it requires controls over the completeness and accuracy of the tax accrual, supporting documentation, review and approval, and reconciliation. KYE Protocol™ governs whether an AI-generated tax-provision figure / reserve may PROCEED to being booked, under recorded management-review controls with replay-provable provenance. KYE™ does not compute the tax provision or opine on ICFR effectiveness. · **License:** The Sarbanes-Oxley Act of 2002 is US federal law in the public domain; KYE™ registry cites §404 ICFR obligations for mapping purposes.

## By category

| Category | Reqs | Enforced | Designed | Advisory | Deferred | Coverage |
| --- | --- | --- | --- | --- | --- | --- |
| Tax-provision ICFR design | 1 | 1 | 0 | 0 | 0 | **100%** |
| Review & approval controls | 1 | 1 | 0 | 0 | 0 | **100%** |
| Documentation & data integrity | 1 | 1 | 0 | 0 | 0 | **100%** |
| Management attestation | 1 | 1 | 0 | 0 | 0 | **100%** |

## Every requirement → the KYE™ artefact that enforces it

| ID | Title | Status | KYE™ enforcement |
| --- | --- | --- | --- |
| `sox-404.tax-provision-icfr` | Tax-provision ICFR: AI-generated reserve due-diligenced before it is booked | enforced | **rule\_packs**: `kye:rule-pack:tax-governance` **dictionaries**: `internal` **constitution\_refs**: `constitution/12-PURPOSE-PERMISSION.md` |
| `sox-404.management-review-control` | Management review control: named review & approval before the provision is booked | enforced | **rule\_packs**: `kye:rule-pack:tax-governance`, `kye:rule-pack:accounting-governance`, `kye:rule-pack:investment-decision-authority` **constitution\_refs**: `constitution/36-GOVERNEDUI.md` |
| `sox-404.documentation-data-integrity` | Documentation & data integrity: provision supported by replay-provable provenance | enforced | **rule\_packs**: `kye:rule-pack:tax-governance`, `kye:rule-pack:accounting-governance` **dictionaries**: `internal`, `internal` **constitution\_refs**: `constitution/13-RESILIENCE-LOOP.md` |
| `sox-404.management-attestation` | Management attestation: AI-supported figures attributable to a named accountable owner | enforced | **rule\_packs**: `kye:rule-pack:tax-governance` **dictionaries**: `internal` **constitution\_refs**: `constitution/12-PURPOSE-PERMISSION.md` |

Canonical KYE™ surfaces referenced on this page: [KYE Protocol™](https://kyeprotocol.com/).