Document Type
Article
Publication Date
1970
Abstract
There have recently been filed with the Commission a number of registration statements under the Securities Act of 1933 which include accountants' opinions that are qualified as to matters of such significance to the registrant that there is serious question as to whether the certificate meets the requirements of Rule 2-02 of Regulation S-X.
Relational Format
article
Series Title
Accounting Series Release No. 115;Securities Act of 1933 Release No. 5049
Recommended Citation
United States. Securities and Exchange Commission, "Certification of financial statements" (1970). Federal Publications. 187.
https://egrove.olemiss.edu/acct_fed/187