| United States. Securities and Exchange Commission - Securities - 1992 - 1098 pages
...also violate Section 13(b)(2) of the Exchange Act, which, among other things, requires such issuers to "make and keep books, records, and accounts, which,...transactions and dispositions of the assets of the issuer." 1 15 US.C. Section 78s(b)(l) (1982). 217CFR240.l9b^(1989). 990 SEC DOCKET Volume 50, No. 12 , age ("Nikkei")... | |
| United States - Corporation law - 1981 - 548 pages
...every issuer which is required to file reports pursuant to section 15 (d) of this title shall — "(A) make and keep books, records, and accounts, which,...and dispositions of the assets of the issuer ; and "(B) devise and maintain a system of internal accounting controls sufficient to provide reasonable... | |
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