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Code of Federal Regulations (Last Updated: July 5, 2024) |
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Title 17 - Commodity and Securities Exchanges |
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Chapter II - Securities and Exchange Commission |
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Part 240 - General Rules and Regulations, Securities Exchange Act of 1934 |
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Regulation 13b-2: Maintenance of Records and Preparation of Required Reports |
§ 240.13b2-1 - Falsification of accounting records.
Latest version.
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§ 240.13b2-1 Falsification of accounting records.
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.
[44 FR 10970, Feb. 23, 1979]