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17 CFR §240.13b2-1 — b2-1 Falsification of accounting records.

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
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.