17 CFR 230.417

§ 230.417 Date of financial statements.

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

Cite this

Citation: 17 CFR 230.417, § 230.417 Date of financial statements, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/68666
Permanent ID: ys:prov:68666@1
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Full text

Whenever financial statements of any person are required to be furnished as of a date within a specified period prior to the date of filing the registration statement and the last day of such period falls on a Saturday, Sunday, or holiday, such registration statement may be filed on the first business day following the last day of the specified period.

Legislative history

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