17 C.F.R. § 240.13b2-1

Current through March 31, 2024

Section 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.

17 C.F.R. §240.13b2-1

44 FR 10970, Feb. 23, 1979

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)