Sec. 33-1332. Prohibited actions by accountants auditing certain corporations.
Sec. 33-1332. Prohibited actions by accountants auditing certain corporations. No accountant who conducts an audit of a corporation the securities of which are
registered under Section 12 of the Securities Exchange Act of 1934, as from time to
time amended, or that is required to file reports under Section 15(d) of the Securities
Exchange Act of 1934, as from time to time amended, shall alter, destroy or conceal
any documents sent, received or created in connection with such audit and containing
conclusions, opinions, analyses or financial data related to such audit for a period extending from the end of the fiscal period in which the audit was concluded until seven
years after the conclusion of the audit.
(P.A. 03-259, S. 35; P.A. 04-56, S. 3.)
History: P.A. 04-56 replaced reference to "publicly held corporation" with provision re corporation subject to securities
registration or reporting requirements under the Securities Exchange Act of 1934 and made a technical change, effective
May 10, 2004.