Code of Federal Regulations · Section
§ 210.2-04 — -04 Examination Of Financial Statements Of Persons Other Than The Registrant
17 C.F.R. § 210.2-04
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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.
Authorizing Statute
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Registration of securities15 U.S.C. § 77f