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SEC Rule 13b2-2

Governs the representations and conduct connected with the preparation of required reports and documents by directors or officers of an issuer.

Rule Overview

Jurisdiction: United States

Regulator: SEC

Topic: Recordkeeping

Overview
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In connection with an aduit, review or examination of financial statements or the preparation or filing of any documents or reports directors or officers of an issuer are prohibited from directly or indirectly:

  • making materially false or misleading statements to an accountant
  • omitting to state any material facts that would make such statements not misleading

The prohibition encompasses causing another person to do the same.

Latest News More on SEC 1934 Rule 13b2-2