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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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Qualifications and Reports of Accountants |
§ 210.2-03 - Examination of financial statements by foreign government auditors.
Latest version.
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§ 210.2-03 Examination of financial statements by foreign government auditors.
Notwithstanding any requirements as to examination by independent accountants, the financial statements of any foreign governmental agency may be examined by the regular and customary auditing staff of the respective government if public financial statements of such governmental agency are customarily examined by such auditing staff.