17 C.F.R. § 240.13b2-1 : Commodity and Securities Exchanges — SECURITIES AND EXCHANGE COMMISSION — GENERAL RULES AND REGULATIONS, SECURITIES EXCHANGE ACT OF 1934 — RULES AND REGULATIONS UNDER THE SECURITIES EXCHANGE ACT OF 1934 —2: MAINTENANCE OF RECORDS AND PREPARATION OF REQUIRED REPORTS —1 - Falsification of accounting records

No person shall directly or indirectly, falsify or cause to be falsified, any book, record or account subject to section 13(b)(2)(A) of the Securities Exchange Act.

17 C.F.R. § 240.13b2-1

15 U.S.C. 78m(b)(2); 15 U.S.C. 78m(a), 78m(b)(1), 78o(d), 78j(b), 78n(a), 78t(b), 78t(c)

44 FR 10970, 2/23/1979