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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 |
§ 210.2-04 - Examination of financial statements of persons other than the registrant.
Latest version.
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§ 210.2-04 Examination of financial statements of persons other than the registrant.
If a registrant is required to file financial statements of any other person, such statements need not be examined if examination of such statements would not be required if such person were itself a registrant.