§80a–33 Destruction and Falsification of Reports and Records

Summary

On purpose destroying, cutting up, or changing any account, book, or document that must be kept under sections 80a–30(a) or 80a–31(c) is illegal unless the Commission allows it by rule or order. It is also illegal to put any false important fact, or to leave out facts that would make a filing, report, account, record, or other required document misleading when filed or kept under this subchapter or under section 80a–30(a). If an accountant or auditor signs or certifies part of such a document in their professional role, that part is treated as if the accountant or auditor made, filed, transmitted, or kept it too.