17 CFR 210.2-04 - Examination of financial statements of persons other than the registrant.

Regulations last checked for updates: Feb 10, 2026

Title 17 - Commodity and Securities Exchanges last revised: Jan 29, 2026

View all text of Part 210 [§ 210.1-01 - § 210.15-01]

§ 210.2-04 - Examination of financial statements of persons other than the registrant.

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.

authority: 15 U.S.C. 77f,77g,77h,77j,77s,77z,77z,77aa,77aa,77nn,77nn,78c,78j,78l,78m,78n,78o,78q,78u,78w,78ll,78mm,80a,80a,80a,80a,80a,80a,80b,80b,7202,and. 102(c), Pub. L. 112-106, 126 Stat. 310 (2012), unless otherwise noted

cite as: 17 CFR 210.2-04