CFR > Title 28 - Judicial Administration > CHAPTER I—DEPARTMENT OF JUSTICE > PART 80—FOREIGN CORRUPT PRACTICES ACT OPINION PROCEDURE > 80.12—Accounting requirements.

80.12—Accounting requirements.

Neither the submission of a request for an FCPA Opinion, its pendency, nor the issuance of an FCPA Opinion, shall in any way alter the responsibility of an issuer to comply with the accounting requirements of 15 U.S.C. 78m(b)(2) and (3).