§80a–31. Accountants and auditors — Inbound Citations
15 U.S.C. § 80a–31
Cited by 1 provision in release 119-102.
Citations to §80a–31(c)
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(a) It shall be unlawful for any person, except as permitted by rule, regulation, or order of the Commission, willfully to destroy, mutilate, or alter any account, book, or other document the preservation of which has been required pursuant to section 80a–30(a) or 80a–31(c) of this title.