17 CFR § 240.13b2-1 - Falsification of accounting records.

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§ 240.13b2-1 Falsification of accounting records.

No person shall directly or indirectly, falsify or cause to be falsified, any book, record or account subject to section 13(b)(2)(A) of the Securities Exchange Act.

[44 FR 10970, Feb. 23, 1979]

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