b2-1 Falsification of accounting records.
17 C.F.R. § 240.13b2-1
in effectEffective: 2024-07-01No person shall directly or indirectly, falsify or cause to be falsified, any book, record or account subject to section 13(b)(2)(A) of the Securities Exchange Act.
Source: eCFRURL: https://www.ecfr.gov/api/versioner/v1/full/2024-07-01/title-17.xmlFetched: 7/26/2026
