CITE
15 USC Sec. 80a-33 01/05/2009
EXPCITE
TITLE 15 - COMMERCE AND TRADE
CHAPTER 2D - INVESTMENT COMPANIES AND ADVISERS
SUBCHAPTER I - INVESTMENT COMPANIES
HEAD
Sec. 80a-33. Destruction and falsification of reports and records
STATUTE
(a) Willful destruction
It shall be unlawful for any person, except as permitted by rule,
regulation, or order of the Commission, willfully to destroy,
mutilate, or alter any account, book, or other document the
preservation of which has been required pursuant to section 80a-
30(a) or 80a-31(c) of this title.
(b) Untrue statements or omissions
It shall be unlawful for any person to make any untrue statement
of a material fact in any registration statement, application,
report, account, record, or other document filed or transmitted
pursuant to this subchapter or the keeping of which is required
pursuant to section 80a-30 (a) of this title. It shall be unlawful
for any person so filing, transmitting, or keeping any such
document to omit to state therein any fact necessary in order to
prevent the statements made therein, in the light of the
circumstances under which they were made, from being materially
misleading. For the purposes of this subsection, any part of any
such document which is signed or certified by an accountant or
auditor in his capacity as such shall be deemed to be made, filed,
transmitted, or kept by such accountant or auditor, as well as by
the person filing, transmitting, or keeping the complete document.
SOURCE
(Aug. 22, 1940, ch. 686, title I, Sec. 34, 54 Stat. 840.)
TRANSFER OF FUNCTIONS
For transfer of functions of Securities and Exchange Commission,
with certain exceptions, to Chairman of such Commission, see Reorg.
Plan No. 10 of 1950, Secs. 1, 2, eff. May 24, 1950, 15 F.R. 3175,
64 Stat. 1265, set out under section 78d of this title.