General Rules and Regulations
promulgated
under the
Securities Exchange Act of 1934
Rule 12b-36 -- Use of Financial Statements Filed under Other Acts
Where copies of certified financial statements filed under other acts administered
by the Commission are filed with a statement or report, the accountant's certificate
shall be manually signed or manually signed copies of the certificate shall be filed
with the financial statements. Where such financial statements are incorporated by
reference in a statement or report, the written consent of the accountant to such
incorporation by reference shall be filed with the statement or report. Such consent
shall be dated and signed manually.
Notice to Users: The Deskbook is made available
with the understanding that the University of Cincinnati College
of Law is not engaged in rendering legal, accounting or other professional
services. If legal advice or other expert assistance is required,
the services of a competent professional person should be sought. See Terms and Conditions of Use.
