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TITLE 17 - COMMODITY AND SECURITIES EXCHANGES
CHAPTER II - SECURITIES AND EXCHANGE COMMISSION
PART 240 - GENERAL RULES AND REGULATIONS, SECURITIES EXCHANGE ACT OF 1934
240.12b - 36 - Use of financial statements filed under other acts.
Where copies of certified financial statements filed under other acts administered by the Commission are filed with a statement or report, the accountant's certificate shall be manually signed or manually signed copies of the certificate shall be filed with the financial statements.
Where such financial statements are incorporated by reference in a statement or report, the written consent of the accountant to such incorporation by reference shall be filed with the statement or report.
Such consent shall be dated and signed manually.
(Secs. 4, 16, 19, 24, 48 Stat. 77, 896, 85, as amended, 901; 15 U.S.C. 77d, 78p, 77s, 78x) [30 FR 2023, Feb. 13, 1965]
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