{"data":{"id":"us/17-cfr-210.2-03","jurisdiction":"us","citation":"17 CFR 210.2-03","heading":"-03 Examination of financial statements by foreign government auditors.","body":"Notwithstanding any requirements as to examination by independent accountants, the financial statements of any foreign governmental agency may be examined by the regular and customary auditing staff of the respective government if public financial statements of such governmental agency are customarily examined by such auditing staff.","path":["Title 17—Commodity and Securities Exchanges","CHAPTER II—SECURITIES AND EXCHANGE COMMISSION","PART 210—FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933, SECURITIES EXCHANGE ACT OF 1934, INVESTMENT COMPANY ACT OF 1940, INVESTMENT ADVISERS ACT OF 1940, AND ENERGY POLICY AND CONSERVATION ACT OF 1975"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-17.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:24:31Z","sha256":"6f30b88690e3748f111a658fec588cf89c0389041cc488a1eca2d685469a9d82","source_id":"us-cfr","stale":true,"prev":"us/17-cfr-210.2-02","next":"us/17-cfr-210.2-04"},"notice":"GroundRules: Original legal text. Not legal advice."}