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

Summary

It is illegal for anyone to purposely destroy, damage, or change any account, book, or other document that must be kept under sections 80a–30(a) or 80a–31(c), unless the Commission’s rules or orders say it is allowed. It is also illegal to put a false important fact in, or leave out a fact that would make something misleading in, any registration, application, report, account, record, or similar document filed or kept under this subchapter or required under section 80a–30(a). If an accountant or auditor signs or certifies part of a document in their professional role, that signed part counts as if the accountant also made, filed, sent, or kept the document.