§210.5-01. Application of §§ 210.5-01 to 210.5-04.
17 C.F.R. § 210.5-01
Sections 210.5-01 to 210.5-04 shall be applicable to financial statements filed for all persons except—
Registered investment companies (see§§ 210.6-01 through 210.6-11).
Employee stock purchase, savings and similar plans (see §§ 210.6A-01 to 210.6A-05).
Insurance companies (see §§ 210.7-01 to 210.7-05).
Bank holding companies and banks (see §§ 210.9-01 to 210.9-07).
Brokers and dealers when filing Form X-17A-5 [249.617] (see §§ 240.17a-5 and 240.17a-10 under the Securities Exchange Act of 1934).
Notes, amendments, and revision history
Amendments
[50 FR 49533, Dec. 3, 1985, as amended at 85 FR 54064, Aug. 31, 2020]
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
[50 FR 49533, Dec. 3, 1985, as amended at 85 FR 54064, Aug. 31, 2020]