---
kind: "section"
citation: "15 U.S.C. § 152"
title: "15"
title_heading: "Commerce and Trade"
number: "152"
heading: "Reports; records for public inspection"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/15/152"
units:
  - "Chapter 4 — China Trade"
---

# §152. Reports; records for public inspection

- (a) For the purposes of this chapter the fiscal year of a [China Trade Act corporation](/usc/15/142.md?p=c) shall correspond to the calendar year. The [corporation](/usc/15/142.md?p=c) shall make and file with the [registrar](/usc/15/142.md?p=f), in such manner and form and at such time as shall be by regulation prescribed, a report of its business for each such fiscal year and of its financial condition at the close of the year. The [corporation](/usc/15/142.md?p=c) shall furnish a true copy of the report to each of its stockholders.
- (b) The [registrar](/usc/15/142.md?p=f) shall file with the [Secretary](/usc/15/142.md?p=e) copies of all reports, certificates, and certified copies received or issued by the [registrar](/usc/15/142.md?p=f) under the provisions of this chapter. The [Secretary](/usc/15/142.md?p=e) shall file with the [registrar](/usc/15/142.md?p=f) copies of all applications for a certificate of incorporation, and certificates received or issued by the [Secretary](/usc/15/142.md?p=e) under the provisions of this chapter. All such papers shall be kept on record in the offices of the [registrar](/usc/15/142.md?p=f) and the [Secretary](/usc/15/142.md?p=e), and shall be available for public inspection under such regulations as may be prescribed.

## Source credit

(Sept. 19, 1922, ch. 346, § 12, 42 Stat. 853.)