28 CFR §80.12
Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
Neither the submission of a request for an FCPA Opinion, its pendency, nor the issuance of an FCPA Opinion, shall in any way alter the responsibility of an issuer to comply with the accounting requirements of 15 U.S.C. 78m(b)(2) and (3).