17 CFR 240.12b-36
§ 240.12b-36 Use of financial statements filed under other acts.
United States · 17 CFR — Commodity and Securities Exchanges · Status: effective
Cite this
- Citation
- 17 CFR 240.12b-36, § 240.12b-36 Use of financial statements filed under other acts, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/69028
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ys:prov:69028@1- SHA-256
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Full text
Where copies of certified financial statements filed under other acts administered by the Commission are filed with a statement or report, the accountant's certificate shall be manually signed or manually signed copies of the certificate shall be filed with the financial statements. Where such financial statements are incorporated by reference in a statement or report, the written consent of the accountant to such incorporation by reference shall be filed with the statement or report. Such consent shall be dated and signed manually.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.