17 CFR § 230.427
Contents of prospectus used after nine months
April 15, 2021
There may be omitted from any prospectus used more than 9 months after the effective date of the registration statement any information previously required to be contained in the prospectus insofar as later information covering the same subjects, including the latest available certified financial statement, as of a date not more than 16 months prior to the use of the prospectus is contained therein.
[47 FR 11440, Mar. 16, 1982, as amended at 76 FR 71876, Nov. 21, 2011]