17 CFR 210.2-03
§ 210.2-03 Examination of financial statements by foreign government auditors.
United States · 17 CFR — Commodity and Securities Exchanges · Status: effective
Cite this
- Citation
- 17 CFR 210.2-03, § 210.2-03 Examination of financial statements by foreign government auditors, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/68255
- Permanent ID
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Full text
Notwithstanding any requirements as to examination by independent accountants, the financial statements of any foreign governmental agency may be examined by the regular and customary auditing staff of the respective government if public financial statements of such governmental agency are customarily examined by such auditing staff.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.