17 CFR 240.13b2-1
§ 240.13b2-1 Falsification of accounting records.
United States · 17 CFR — Commodity and Securities Exchanges · Status: effective
Cite this
- Citation
- 17 CFR 240.13b2-1, § 240.13b2-1 Falsification of accounting records, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/69073
- Permanent ID
ys:prov:69073@1- SHA-256
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Full text
No person shall directly or indirectly, falsify or cause to be falsified, any book, record or account subject to section 13(b)(2)(A) of the Securities Exchange Act.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.