Securities Lawyer's Deskbook
                         published by The University of Cincinnati College of Law
UC Law logo


Accounting Rules
Form and Content of Financial Statements

Regulation S-X





Article 2 -- Qualifications and Reports of Accountants


    Rule 2-01 -- Qualifications of Accountants

    Rule 2-02 -- Accountants' Reports and Attestation Reports on Internal Control over Financial Reporting

    Rule 2-02T -- Accountants' Reports and Attestation Reports on Internal Control Over Financial Reporting

    Rule 2-03 -- Examination of Financial Statements by Foreign Government Auditors

    Rule 2-04 -- Examination of Financial Statements of Persons Other than the Registrant

    Rule 2-05 -- Examination of Financial Statements by More than One Accountant

    Rule 2-06 -- Retention of Audit and Review Records

    Rule 2-07 -- Communication with Audit Committees



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.  UC Brand Ingot

© Copyright 1998-2009, University of Cincinnati, All Rights Reserved
 Contact: ronald.jones@uc.edu