17 C.F.R. § 210.3-06

Financial statements covering a period of nine to twelve months

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(a) Except with respect to registered investment companies, the filing of financial statements covering a period of 9 to 12 months will be deemed to satisfy a requirement for filing financial statements for a period of 1 year where:

(1) The issuer has changed its fiscal year;

(2) The issuer has made a significant business acquisition for which financial statements are required under § 210.3-05, § 210.3-14, § 210.8-04, or § 210.8-06 and the financial statements covering the interim period pertain to the business being acquired; or

(3) The Commission so permits pursuant to § 210.3-13 or § 210.8-01(e).

(b) Where there is a requirement for filing financial statements for a time period exceeding one year but not exceeding three consecutive years (with not more than 12 months included in any period reported upon), the filing of financial statements covering a period of 9 to 12 months will satisfy a filing requirement of financial statements for one year of that time period only if the conditions described in paragraph (a)(1), (2), or (3) of this section exist and financial statements are filed that cover the full fiscal year or years for all other years in the time period.

[85 FR 54062, Aug. 31, 2020]

Notes of Decisions

Cited in 1 case, 1977–1977 · leading case: Nat. Resources Def. Council, Inc. v. Sec. & Exch. Comm'n, 432 F. Supp. 1190 (D.D.C. 1977).

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Nat. Resources Def. Council, Inc. v. Sec. & Exch. Comm'n, 432 F. Supp. 1190 (D.D.C. 1977). “See 17 C.F.R. §§ 210.3-06 , 230.408, 240.12b-20, 240.”

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