15 USC 77ff: Accounts and annual balance sheet of Corporation; audits
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*Public Law 119-60 has been enacted, but classifications have not been finalized. The currency ("laws in effect") date does not reflect acts for which classifications have not been finalized.

15 USC 77ff: Accounts and annual balance sheet of Corporation; audits Text contains those laws in effect on January 10, 2026
From Title 15-COMMERCE AND TRADECHAPTER 2A-SECURITIES AND TRUST INDENTURESSUBCHAPTER II-FOREIGN SECURITIES
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§77ff. Accounts and annual balance sheet of Corporation; audits

The board of directors shall cause accounts to be kept of all matters relating to or connected with the transactions and business of the Corporation, and cause a general account and balance sheet of the Corporation to be made out in each year, and cause all accounts to be audited by one or more auditors who shall examine the same and report thereon to the board of directors.

(May 27, 1933, ch. 38, title II, §205, 48 Stat. 94 .)