[Code of Federal Regulations]
[Title 17, Volume 2]
[Revised as of April 1, 2001]
From the U.S. Government Printing Office via GPO Access
[CITE: 17CFR210.2-05]

[Page 233]
 
              TITLE 17--COMMODITY AND SECURITIES EXCHANGES
 
             CHAPTER II--SECURITIES AND EXCHANGE COMMISSION
 
PART 210--FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS,
 
Sec. 210.2-05  Examination of financial statements by more than one accountant.

    If, with respect to the examination of the financial statements, 
part of the examination is made by an independent accountant other than 
the principal accountant and the principal accountant elects to place 
reliance on the work of the other accountant and makes reference to that 
effect in his report, the separate report of the other accountant shall 
be filed. However, notwithstanding the provisions of this section, 
reports of other accountants which may otherwise be required in filings 
need not be presented in annual reports to security holders furnished 
pursuant to the proxy and information statement rules under the 
Securities Exchange Act of 1934 [Secs. 240.14a-3 and 240.14c-3].

[46 FR 40872, Aug. 13, 1981]

             General Instructions as to Financial Statements

    Source: Sections 210.3-01 to 210.3-16 appear at 45 FR 63687, Sept. 
25, 1980, unless otherwise noted.
    Note: These instructions specify the balance sheets and statements 
of income and cash flows to be included in disclosure documents prepared 
in accordance with Regulation S-X. Other portions of Regulation S-X 
govern the examination, form and content of such financial statements, 
including the basis of consolidation and the schedules to be filed. The 
financial statements described below shall be audited unless otherwise 
indicated.
    For filings under the Securities Act of 1933, attention is directed 
to Sec. 230.411(b) regarding incorporation by reference to financial 
statements and to section 10(a)(3) of the Act regarding information 
required in the prospectus.
    For filings under the Securities Exchange Act of 1934, attention is 
directed to Sec. 240.12b-23 regarding incorporation by reference and 
Sec. 240.12b-36 regarding use of financial statements filed under other 
acts.

[45 FR 63687, Sept. 25, 1980, as amended at 57 FR 45292, Oct. 1, 1992]