Securities Lawyer's Deskbook
                         published by The University of Cincinnati College of Law
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Accounting Rules
Form and Content of Financial Statements

Regulation S-X





Article 6A -- Employee Stock Purchase, Savings and Similar Plans


    Rule 6A-01 -- Application of Rule 6A-01 to Rule 6A-05

    Rule 6A-02 -- Special Rules Applicable to Employee Stock Purchase, Savings and Similar Plans

    Rule 6A-03 -- Statements of Financial Condition

    Rule 6A-04 -- Statements of Income and Changes in Plan Equity

    Rule 6A-05 -- What Schedules Are to Be Filed




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