Section 229.1305 - (Item 1305) Internal controls disclosure(a) Describe the internal controls that the registrant uses in its exploration and mineral resource and reserve estimation efforts. This disclosure should include quality control and quality assurance (QC/QA) programs, verification of analytical procedures, and a discussion of comprehensive risk inherent in the estimation.(b) A registrant must provide the internal controls disclosure required by this section whether it is providing the disclosure under § 229.1303 , § 229.1304 , or under both sections.