17 C.F.R. § 240.13b2-1 Falsification of accounting records.
Title 17 - Commodity and Securities Exchanges
No person shall directly or indirectly, falsify or cause to be falsified, any book, record or account subject to section 13(b)(2)(A) of the Securities Exchange Act. (15 U.S.C. 78m(b)(2); 15 U.S.C. 78m(a), 78m(b)(1), 78o(d), 78j(b), 78n(a), 78t(b), 78t(c)) [44 FR 10970, Feb. 23, 1979]
Title 17: Commodity and Securities Exchanges
PART 240—GENERAL RULES AND REGULATIONS, SECURITIES EXCHANGE ACT OF 1934
Regulation 13b–2: Maintenance of Records and Preparation of Required Reports
§ 240.13b2-1 Falsification of accounting records.
