---
kind: "unit"
title: "46"
title_heading: "Shipping"
key: "chII/subchB/part232"
level: "part"
label: "Part 232"
heading: "Uniform Financial Reporting Requirements"
release: "ecfr-current"
date: "2026-08-27"
url: "https://uscodex.org/cfr/46/chII-subchB-part232"
sections_count: 6
---

# Part 232 — Uniform Financial Reporting Requirements

Title 46 C.F.R. — Shipping › Chapter II — Maritime Administration, Department of Transportation › Subchapter B — Regulations Affecting Maritime Carriers and Related Activities

## Sections

- [§232.1. Purpose and applicability.](/cfr/46/232.1.md)
- [§232.2. General instructions.](/cfr/46/232.2.md)
- [§232.3. Chart of accounts.](/cfr/46/232.3.md)
- [§232.4. Balance sheet accounts.](/cfr/46/232.4.md)
- [§232.5. Income Statement Accounts.](/cfr/46/232.5.md)
- [§232.6. Financial report filing requirement.](/cfr/46/232.6.md)