17 CFR § 210.5-01 - Application of §§ 210.5–01 to 210.5–04.

Sections 210.5–01 to 210.5–04 shall be applicable to financial statements filed for all persons except—

(a) Registered investment companies (see§§ 210.6–01 through 210.6–11).

(b) Employee stock purchase, savings and similar plans (see §§ 210.6A–01 to 210.6A–05).

(c) Insurance companies (see §§ 210.7–01 to 210.7–05).

(d) Bank holding companies and banks (see §§ 210.9–01 to 210.9–07).

(e) Brokers and dealers when filing Form X–17A–5 [249.617] (see §§ 240.17a–5 and 240.17a–10 under the Securities Exchange Act of 1934).

[50 FR 49533, Dec. 3, 1985, as amended at 85 FR 54064, Aug. 31, 2020]