17 CFR §210.3A-03
Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
- (a)[Reserved]
- (b)As to each consolidated financial statement and as to each combined financial statement, if there has been a change in the persons included or excluded in the corresponding statement for the preceding fiscal period filed with the Commission that has a material effect on the financial statements, the persons included and the persons excluded shall be disclosed.