What 15 U.S. Code § 78m - Periodical and other reports requires
Issuers of registered securities must file periodical reports with the SEC, maintain accurate books and records, and devise a system of internal accounting controls to ensure authorized transactions and asset accountability.
Pillar: Financial Crime, AML & Sanctions · Authority: US Securities and Exchange Commission (SEC) · Version: 1.0.0 · Last updated:
Primary source: https://www.law.cornell.edu/uscode/text/15/78m
SHA-256 integrity: 217f6ae7bc938cb643608fb0d9de672ea549236b7b1fba1f2c46ff4ac16c4d4b
Primary Citations — 7 traced to source
- 15 USC § 78m(a)(2): Every issuer of a security registered pursuant to section 78l of this title shall file with the Commission... such annual reports... and such quarterly reports... as the Commission may prescribe.
- 15 USC § 78m(b)(2)(A): Every issuer... shall make and keep books, records, and accounts, which, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the issuer.
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Access
- Discovery (free): /api/v1/nodes/us-fcpa-15-usc-78m-books-records-accounting-requirements.json — 6-field metadata
- Vault (full node): /api/v1/vault/nodes/us-fcpa-15-usc-78m-books-records-accounting-requirements.json — full 13-key payload, $0.01 USDC (L402/Skyfire/Direct Base)
- Canonical URL: https://bidda.com/intelligence/us-fcpa-15-usc-78m-books-records-accounting-requirements
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