1. Regulations
  2. title 17
  3. chapter II-i1
  4. part 240
  5. subjgrp 89
  6. § 240.13b2-1

View all text of Subjgrp 89 [§ 240.13b2-1 - § 240.13b2-2]

§ 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-2, 77z-3, 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