General Rules and Regulations
promulgated
under the
Securities Exchange Act of 1934
Rule 13b2-1 -- Falsification of Accounting Records
No person shall directly or indirectly, falsify or cause to by falsified, any
book, record or account subject to section 13(b)(2)(A)
of the Securities Exchange Act.
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.
