[Code of Federal Regulations]
[Title 28, Volume 2]
[Revised as of July 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 28CFR80.12]

[Page 371]
 
                    TITLE 28--JUDICIAL ADMINISTRATION
 
              CHAPTER I--DEPARTMENT OF JUSTICE (Continued)
 
PART 80--FOREIGN CORRUPT PRACTICES ACT OPINION PROCEDURE--Table of Contents
 
Sec. 80.12  Accounting requirements.

    Neither the submission of a request for an FCPA Opinion, its 
pendency, nor the issuance of an FCPA Opinion, shall in any way alter 
the responsibility of an issuer to comply with the accounting 
requirements of 15 U.S.C. 78m(b)(2) and (3).