17 CFR 210.2-04

§ 210.2-04 Examination of financial statements of persons other than the registrant.

United States · 17 CFR — Commodity and Securities Exchanges · Status: effective

Cite this

Citation: 17 CFR 210.2-04, § 210.2-04 Examination of financial statements of persons other than the registrant, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/68256
Permanent ID: ys:prov:68256@1
SHA-256: b6568e22b34c625c236c71bb112981cbd763df0a3adbd82f9b2bcc841b45b2aa

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Full text

If a registrant is required to file financial statements of any other person, such statements need not be examined if examination of such statements would not be required if such person were itself a registrant.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.