17 C.F.R. § 240.13a-1 Requirements of annual reports.
Title 17 - Commodity and Securities Exchanges
Every issuer having securities registered pursuant to section 12 of the Act (15 U.S.C. 78l) shall file an annual report on the appropriate form authorized or prescribed therefor for each fiscal year after the last full fiscal year for which financial statements were filed in its registration statement. Annual reports shall be filed within the period specified in the appropriate form. [62 FR 39767, July 24, 1997]
Title 17: Commodity and Securities Exchanges
PART 240—GENERAL RULES AND REGULATIONS, SECURITIES EXCHANGE ACT OF 1934
Regulation 13A: Reports of Issuers of Securities Registered Pursuant to Section 12
§ 240.13a-1 Requirements of annual reports.