StacksVerified U.S. regulatory reference

17 CFR §210.5-01

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
Sections 210.5-01 to 210.5-04 shall be applicable to financial statements filed for all persons except—
  1. (a)Registered investment companies (see§§ 210.6-01 through 210.6-11).
  2. (b)Employee stock purchase, savings and similar plans (see §§ 210.6A-01 to 210.6A-05).
  3. (c)Insurance companies (see §§ 210.7-01 to 210.7-05).
  4. (d)Bank holding companies and banks (see §§ 210.9-01 to 210.9-07).
  5. (e)Brokers and dealers when filing Form X-17A-5 [249.617] (see §§ 240.17a-5 and 240.17a-10 under the Securities Exchange Act of 1934).