CFR > Title 17 > Chapter II > Part 240 > Subpart A > Regulation 13b-2: Maintenance of Records and Preparation of Required Reports
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§ 240.13b2-1 | Falsification of accounting records |
§ 240.13b2-2 | Representations and conduct in connection with the preparation of required reports and documents |
Terms Used In CFR > Title 17 > Chapter II > Part 240 > Subpart A > Regulation 13b-2: Maintenance of Records and Preparation of Required Reports
- Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
- certified: when used in regard to financial statements, means examined and reported upon with an opinion expressed by an independent public or certified public accountant. See 17 CFR 240.12b-2
- Contract: A legal written agreement that becomes binding when signed.
- Conviction: A judgement of guilt against a criminal defendant.
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Dependent: A person dependent for support upon another.
- Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- material: when used to qualify a requirement for the furnishing of information as to any subject, limits the information required to those matters to which there is a substantial likelihood that a reasonable investor would attach importance in determining whether to buy or sell the securities registered. See 17 CFR 240.12b-2
- Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
- Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
- statement: when used with reference to registration pursuant to section 12 of the act, includes both an application for registration of securities on a national securities exchange pursuant to section 12(b) of the act and a registration statement filed pursuant to section 12(g) of the act. See 17 CFR 240.12b-2
- Trustee: A person or institution holding and administering property in trust.