---
kind: "section"
citation: "17 C.F.R. § 210.3-06"
title: "17"
number: "210.3-06"
heading: "Financial statements covering a period of nine to twelve months."
url: "https://uscodex.org/cfr/17/210.3-06"
---

# §210.3-06. Financial statements covering a period of nine to twelve months.

- (a) Except with respect to registered investment companies, the filing of financial statements covering a period of 9 to 12 months will be deemed to satisfy a requirement for filing financial statements for a period of 1 year where:
  - (1) The issuer has changed its fiscal year;
  - (2) The issuer has made a significant business acquisition for which financial statements are required under [§ 210.3-05](/cfr/17/210.3-05.md), [§ 210.3-14](/cfr/17/210.3-14.md), [§ 210.8-04](/cfr/17/210.8-04.md), or [§ 210.8-06](/cfr/17/210.8-06.md) and the financial statements covering the interim period pertain to the business being acquired; or
  - (3) The Commission so permits pursuant to [§ 210.3-13](/cfr/17/210.3-13.md) or [§ 210.8-01(e)](/cfr/17/210.8-01.md?p=e).
- (b) Where there is a requirement for filing financial statements for a time period exceeding one year but not exceeding three consecutive years (with not more than 12 months included in any period reported upon), the filing of financial statements covering a period of 9 to 12 months will satisfy a filing requirement of financial statements for one year of that time period only if the conditions described in paragraph [(a)(1)](#a-1), [(2)](#a-2), or [(3)](#a-3) of this section exist and financial statements are filed that cover the full fiscal year or years for all other years in the time period.

## Notes

### Amendments

[85 FR 54062, Aug. 31, 2020]

### Source

Source: Sections 210.3-01 through 210.3-16 appear at 45 FR 63687, Sept. 25, 1980, unless otherwise noted.

### Amendments

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

### Authority

Authority: 15 U.S.C. 77f, 77g, 77h, 77j, 77s, 77z-2, 77z-3, 77aa(25), 77aa(26), 77nn(25), 77nn(26), 78c, 78j-1, 78l, 78m, 78n, 78o(d), 78q, 78u-5, 78w, 78ll, 78mm, 80a-8, 80a-20, 80a-29, 80a-30, 80a-31, 80a-37(a), 80b-3, 80b-11, 7202 and 7262, and sec. 102(c), Pub. L. 112-106, 126 Stat. 310 (2012), unless otherwise noted.

### Amendments

[85 FR 54062, Aug. 31, 2020]