§80a–33 Destruction and falsification of reports and records

Summary

Destroying, cutting up, or changing any account, book, or other document that must be kept under section 80a–30(a) or 80a–31(c) is illegal if done on purpose, unless the Commission allows it by rule, regulation, or order. Anyone who files, sends, or keeps documents required by this subchapter or by section 80a–30(a) — like registration statements, applications, reports, accounts, or records — must not include false important facts or leave out facts that would make the statements misleading. If an accountant or auditor signs or certifies part of a document, that signed part is treated as made, filed, sent, or kept by the accountant or auditor as well as by the filer.