---
kind: "section"
citation: "17 C.F.R. § 210.5-01"
title: "17"
number: "210.5-01"
heading: "Application of §§ 210.5-01 to 210.5-04."
url: "https://uscodex.org/cfr/17/210.5-01"
---

# §210.5-01. Application of §§ 210.5-01 to 210.5-04.


[Sections 210.5-01 to 210.5-04](/cfr/17/210.5-01..210.5-04.md) shall be applicable to financial statements filed for all persons except—

- (a) Registered investment companies (see[§§ 210.6-01 through 210.6-11](/cfr/17/210.6-01..210.6-11.md)).
- (b) Employee stock purchase, savings and similar plans (see [§§ 210.6A-01 to 210.6A-05](/cfr/17/210.6A-01..210.6A-05.md)).
- (c) Insurance companies (see [§§ 210.7-01 to 210.7-05](/cfr/17/210.7-01..210.7-05.md)).
- (d) Bank holding companies and banks (see [§§ 210.9-01 to 210.9-07](/cfr/17/210.9-01..210.9-07.md)).
- (e) Brokers and dealers when filing Form X-17A-5 [249.617] (see §§ [240.17a-5](/cfr/17/240.17a-5.md) and [240.17a-10](/cfr/17/240.17a-10.md) under the Securities Exchange Act of 1934).

## Notes

### 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]