17 C.F.R. § 210.1-01

Application of Regulation S-X (17 CFR part 210)

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(a) This part (together with the Financial Reporting Releases (part 211 of this chapter)) sets forth the form and content of and requirements for financial statements required to be filed as a part of:

(1) Registration statements under the Securities Act of 1933 (part 239 of this chapter), except as otherwise specifically provided in the forms which are to be used for registration under this Act;

(2) Registration statements under section 12 (subpart C of part 249 of this chapter), annual or other reports under sections 13 and 15(d) (subparts D and E of part 249 of this chapter), and proxy and information statements under section 14 of the Securities Exchange Act of 1934 except as otherwise specifically provided in the forms which are to be used for registration and reporting under these sections of this Act; and

(3) Registration statements and shareholder reports under the Investment Company Act of 1940 (part 274 of this chapter), except as otherwise specifically provided in the forms which are to be used for registration under this Act.

(b) The term financial statements as used in this part shall be deemed to include all notes to the statements and all related schedules.

(c) In addition to filings pursuant to the Federal securities laws, § 210.4-10 applies to the preparation of accounts by persons engaged, in whole or in part, in the production of crude oil or natural gas in the United States pursuant to section 503 of the Energy Policy and Conservation Act of 1975 (42 U.S.C. 6383) (EPCA) and section 1(c) of the Energy Supply and Environmental Coordination Act of 1974 (15 U.S.C. 796), as amended by section 505 of EPCA.

[37 FR 14593, July 21, 1972, as amended at 43 FR 40712, Sept. 12, 1978; 45 FR 63680, 63687, Sept. 25, 1980; 46 FR 36124, July 14, 1981; 50 FR 25214, June 18, 1985; 76 FR 71875, Nov. 21, 2011]

Notes of Decisions

Cited in 5 cases, 1969–2010 · leading case: Slayton v. Am. Express Co., 604 F.3d 758 (2d Cir. 2010).

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Slayton v. Am. Express Co., 604 F.3d 758 (2d Cir. 2010). “SEC Regulation S-X sets forth “the form and content of and requirements for financial statements,” 17 C.F.R. § 210.1-01 , and requires interim financial statements in Form 10-Qs to include interim balance sheets, statements of income, and statements of cash flow, see id.”

Gerstle v. Gamble-Skogmo, Inc., 298 F. Supp. 66 (E.D.N.Y 1969). “It shall be unlawful for any person, directly or indirectly, by the use of any means or instrumentality of interstate commerce, or of the mails, or of any facility of any national securities exchange, (1) to emxdoy any device, scheme, or artifice to defraud, (2) to make any…”

Sec. & Exch. Comm'n v. Diversified Growth Corp., 595 F. Supp. 1159 (D.D.C. 1984). “First, DGC’s and ADC’s 10-Ks fail to contain audited financial statements as required by Regulation S-X, 17 CFR § 210.1-01 et seq. Indeed the 10-Ks contain no financial statements as such.”

Matter of Homestead Partners, Ltd., 197 B.R. 706 (Bankr. N.D. Ga. 1996). “§ 77f; 17 C.F.R. § 210.1-01 et seq. (setting forth the requirement of a financial statement, accountant’s reports, consolidated balance sheets, etc.”

Fed. Sec. L. Rep. P 90,402 Henry T. Endo v. Arthur Andersen & Co., S.C., 163 F.3d 463 (7th Cir. 1999). “The investor will assume that Andersen is standing by the numbers in the column for 1985, not standing by the prophecies in the footnotes, which are about today speaking of tomorrow rather than about today speaking of yesterday.”

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