17 CFR 240.13b2-1 - Falsification of accounting records.

Regulations last checked for updates: Oct 16, 2024

Title 17 - Commodity and Securities Exchanges last revised: Oct 08, 2024

View all text of Part 240 [§ 240.0-1 - § 240.36a1-2]

§ 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.

(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]

authority: 15 U.S.C. 77c,77d,77g,77j,77s,77z,77z,77eee,77ggg,77nnn,77sss,77ttt,78c,78c-3,78c-5,78d,78e,78f,78g,78i,78j,78j-1,78j-4,78k,78k-1,78

cite as: 17 CFR 240.13b2-1