Sections 210.5-01 to 210.5-04 shall be applicable to financial statements filed for all persons except—

(a) Registered investment companies (see§§210.6-01 through 210.6-11).

(b) Employee stock purchase, savings and similar plans (see §§210.6A-01 to 210.6A-05).

(c) Insurance companies (see §§210.7-01 to 210.7-05).

(d) Bank holding companies and banks (see §§210.9-01 to 210.9-07).

(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).

[50 FR 49533, Dec. 3, 1985, as amended at 85 FR 54064, Aug. 31, 2020]