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Title 17 Part 240 → §240.13b2-1

Title 17 → Chapter II → Part 240 → §240.13b2-1

Electronic Code of Federal Regulations e-CFR

Title 17 Part 240 → §240.13b2-1

e-CFR data is current as of February 18, 2020

Title 17Chapter IIPart 240 → §240.13b2-1


Title 17: Commodity and Securities Exchanges
PART 240—GENERAL RULES AND REGULATIONS, SECURITIES EXCHANGE ACT OF 1934


§240.13b2-1   Falsification of accounting records.

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.

(15 U.S.C. 78m(b)(2); 15 U.S.C. 78m(a), 78m(b)(1), 78o(d), 78j(b), 78n(a), 78t(b), 78t(c))

[44 FR 10970, Feb. 23, 1979]