|
Statutory Requirements
 Exchange
Act §13(b)(2) |
Records
defined
- Exchange Act §3(a)(7)
- Requires a system of internal accounting controls
- Note: CEO/CFO now required to certify internal control
|
SEC Rules
SEC_CODE_REF_0090001192884
Rule
13b2-1
- Rule
- Prohibits falsification of books and records
|
Rule
13b2-2
- Rule
- Prohibits false or misleading statements, or omissions, to accountants by
directors or officers
- During audits
- During preparation of SEC filings
|
Related Statutes and Rules
|
 Regulation
S-X 2-06
- Rule
- Requires auditors to retain work papers and other
audit records
Sarbanes-Oxley
Act §802
- Statute
- Criminal penalties for destruction, alteration or
falsification of records
Sarbanes-Oxley
Act §1102
- Statute
- Criminal penalties for tampering with a record /
Impeding an official proceeding
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Related Topics
|
Periodic
Reporting
|
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