18 CFR 158.12 - Qualifications of accountants.

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§ 158.12 Qualifications of accountants.
The Commission will recognize only independent certified public accountants, or independent licensed public accountants who were licensed on or before December 31, 1970, who are in fact independent. For example, an accountant will not be considered independent with respect to any person or any of its parents or subsidiaries in who he has, or had during the period of report, any direct financial interest. The Commission will determine the fact of independence by considering all the relevant circumstances including evidence bearing on the relationships between the accountant and that person or any affiliate thereof.
(Sec. 10, 52 Stat. 826; 15 U.S.C. 717i)
[37 FR 26006, Dec. 7, 1972, as amended at 60 FR 53065, Oct. 11, 1995]
Beta! The text on the eCFR tab represents the unofficial eCFR text at ecfr.gov.
§ 158.12 Qualifications of accountants.

The Commission will recognize only independent certified public accountants, or independent licensed public accountants who were licensed on or before December 31, 1970, who are in fact independent. For example, an accountant will not be considered independent with respect to any person or any of its parents or subsidiaries in who he has, or had during the period of report, any direct financial interest. The Commission will determine the fact of independence by considering all the relevant circumstances including evidence bearing on the relationships between the accountant and that person or any affiliate thereof.

(Sec. 10, 52 Stat. 826; 15 U.S.C. 717i)
[37 FR 26006, Dec. 7, 1972, as amended at 60 FR 53065, Oct. 11, 1995]

This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.

This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].

It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.


United States Code
U.S. Code: Title 15 - COMMERCE AND TRADE

§ 717i - Periodic and special reports

§ 3301 - Definitions

§ 3311 to 3320, 3331 to 3333 - Repealed. Pub. L. 101–60, § 2(b), July 26, 1989, 103 Stat. 158

§ 3341 to 3348 - Repealed. Pub. L. 100–42, § 2(a), May 21, 1987, 101 Stat. 314

§ 3361 - Declaration of emergency

§ 3362 - Emergency purchase authority

§ 3363 - Emergency allocation authority

§ 3364 - Miscellaneous provisions

§ 3371 - Authorization of certain sales and transportation

§ 3372 - Assignment of contractual rights to receive surplus natural gas

§ 3373 - Effect of certain natural gas prices on indefinite price escalator clauses

§ 3374 - Clauses prohibiting certain sales, transportation, and commingling

§ 3375 - Filing of contracts and agreements

§ 3391 - Natural gas for essential agricultural uses

§ 3391a - “Essential agricultural use” defined

§ 3392 - Natural gas for essential industrial process and feedstock uses

§ 3393 - Establishment and implementation of priorities

§ 3394 - Limitation on revoking or amending certain pre-1969 certificates of public convenience and necessity

§ 3411 - General rulemaking authority

§ 3412 - Administrative procedure

§ 3413 - Repealed. Pub. L. 101–60, § 3(b)(5), July 26, 1989, 103 Stat. 159

§ 3414 - Enforcement

§ 3415 - Intervention

§ 3416 - Judicial review

§ 3417 - Repealed. Pub. L. 101–60, § 3(a)(6), July 26, 1989, 103 Stat. 158

§ 3418 - Applicability of other Federal statutory provisions relating to information-gathering

§ 3431 - Coordination with the Natural Gas Act

§ 3432 - Effect on State laws

U.S. Code: Title 42 - THE PUBLIC HEALTH AND WELFARE
Presidential Documents

Executive Order ... 12009