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  2. Title 17 - Commodity and Securities Exchange
  3. Chapter II - SECURITIES AND EXCHANGE COMMISSION
  4. Part 210 - FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933, SECURITIES EXCHANGE ACT OF 1934, INVESTMENT COMPANY ACT OF 1940, INVESTMENT ADVISERS ACT OF 1940, AND ENERGY POLICY AND CONSERVATION ACT OF 1975
  5. Topic - Qualifications and Reports of Accountants
  6. 17 CFR § 210.2-04
17 CFR § 210.2-04
Examination of financial statements of persons other than the registrant
April 15, 2021
CFR

If a registrant is required to file financial statements of any other person, such statements need not be examined if examination of such statements would not be required if such person were itself a registrant.

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§ 210.2-03 Examination of financial statements by foreign government auditors
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§ 210.2-05 Examination of financial statements by more than one accountant

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