Code · CFR · Title 17 — Commodity and Securities Exchanges · Part 240 — General Rules and Regulations, Securities Exchange Act of 1934 · § 240.13b2-1

§ 240.13b2-1. Falsification of accounting records.

44 words·~1 min read·/us/cfr/t17/s§ 240.13b2-1·

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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. (15 U.S.C. 78m(b)(2); 15 U.S.C. 78m(a), 78m(b)(1), 78o(d), 78j(b), 78n(a), 78t(b), 78t(c)) \[44 FR 10970, Feb. 23, 1979\]

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U.S. Code

Periodical and other reports
§ 78m

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§ 240.13b2-1

Falsification of accounting records.

U.S.C.§ 78m

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