StacksVerified U.S. regulatory reference

14 CFR §152.315

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
  1. (a)Except as provided in paragraph (b) of this section each sponsor or planning agency shall submit all financial reports on an accrual basis.
  2. (b)If records are not maintained on an accrual basis by a sponsor or planning agency, reports may be based on an analysis of records or best estimates.