{"data":{"id":"us/17-cfr-210.2-04","jurisdiction":"us","citation":"17 CFR 210.2-04","heading":"-04 Examination of financial statements of persons other than the registrant.","body":"If a registrant is required to file financial statements of any other person, such statements need not be examined if examination of such statements would not be required if such person were itself a registrant.","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":"b6568e22b34c625c236c71bb112981cbd763df0a3adbd82f9b2bcc841b45b2aa","source_id":"us-cfr","stale":true,"prev":"us/17-cfr-210.2-03","next":"us/17-cfr-210.2-05"},"notice":"GroundRules: Original legal text. Not legal advice."}