# 17 C.F.R. § 210.1-01 (2026): Application of Regulation S-X (17 CFR part 210) > Federal · Regulations · In force URL: https://www.frixlaw.com/law-library/statutes/CFR_T17_P210_S210_1_01 ## Section - **Citation:** 17 C.F.R. § 210.1-01 (2026) - **Heading:** Application of Regulation S-X (17 CFR part 210) - **Jurisdiction:** Federal - **Kind:** Regulations - **Status:** In force - **Text as of:** August 14, 2026 - **Source:** Compiled text - **Location:** Title 17 CFR: 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 / § 210.1-01: § 210.1-01 Application of Regulation S-X (17 CFR part 210). ## Text (a) This part (together with the Financial Reporting Releases (part 211 of this chapter)) sets forth the form and content of and requirements for financial statements required to be filed as a part of: (1) Registration statements under the Securities Act of 1933 (part 239 of this chapter), except as otherwise specifically provided in the forms which are to be used for registration under this Act; (2) Registration statements under section 12 (subpart C of part 249 of this chapter), annual or other reports under sections 13 and 15(d) (subparts D and E of part 249 of this chapter), and proxy and information statements under section 14 of the Securities Exchange Act of 1934 except as otherwise specifically provided in the forms which are to be used for registration and reporting under these sections of this Act; and (3) Registration statements and shareholder reports under the Investment Company Act of 1940 (part 274 of this chapter), except as otherwise specifically provided in the forms which are to be used for registration under this Act. (b) The term financial statements as used in this part shall be deemed to include all notes to the statements and all related schedules. (c) In addition to filings pursuant to the Federal securities laws, § 210.4-10 applies to the preparation of accounts by persons engaged, in whole or in part, in the production of crude oil or natural gas in the United States pursuant to section 503 of the Energy Policy and Conservation Act of 1975 (42 U.S.C. 6383) ( EPCA ) and section 1(c) of the Energy Supply and Environmental Coordination Act of 1974 (15 U.S.C. 796), as amended by section 505 of EPCA. [37 FR 14593, July 21, 1972, as amended at 43 FR 40712, Sept. 12, 1978; 45 FR 63680, 63687, Sept. 25, 1980; 46 FR 36124, July 14, 1981; 50 FR 25214, June 18, 1985; 76 FR 71875, Nov. 21, 2011] ## Nearby sections - [17 C.F.R. § 210.1-01 (2026) § 210.1-01 Application of Regulation S-X (17 CFR part 210).](https://www.frixlaw.com/law-library/statutes/CFR_T17_P210_S210_1_01.md) - [17 C.F.R. § 210.1-02 (2026) § 210.1-02 Definitions of terms used in Regulation S-X (17 CFR part 210).](https://www.frixlaw.com/law-library/statutes/CFR_T17_P210_S210_1_02.md) - [17 C.F.R. § 210.2-01 (2026) § 210.2-01 Qualifications of accountants.](https://www.frixlaw.com/law-library/statutes/CFR_T17_P210_S210_2_01.md) - [17 C.F.R. § 210.2-02 (2026) § 210.2-02 Accountants' reports and attestation reports.](https://www.frixlaw.com/law-library/statutes/CFR_T17_P210_S210_2_02.md) - [17 C.F.R. § 210.2-03 (2026) § 210.2-03 Examination of financial statements by foreign government auditors.](https://www.frixlaw.com/law-library/statutes/CFR_T17_P210_S210_2_03.md) - [17 C.F.R. § 210.2-04 (2026) § 210.2-04 Examination of financial statements of persons other than the registrant.](https://www.frixlaw.com/law-library/statutes/CFR_T17_P210_S210_2_04.md) - [17 C.F.R. § 210.2-05 (2026) § 210.2-05 Examination of financial statements by more than one accountant.](https://www.frixlaw.com/law-library/statutes/CFR_T17_P210_S210_2_05.md) - [17 C.F.R. § 210.2-06 (2026) § 210.2-06 Retention of audit and review records.](https://www.frixlaw.com/law-library/statutes/CFR_T17_P210_S210_2_06.md) - [17 C.F.R. § 210.2-07 (2026) § 210.2-07 Communication with audit committees.](https://www.frixlaw.com/law-library/statutes/CFR_T17_P210_S210_2_07.md) - [17 C.F.R. § 210.3-01 (2026) § 210.3-01 Consolidated balance sheets.](https://www.frixlaw.com/law-library/statutes/CFR_T17_P210_S210_3_01.md) - [17 C.F.R. § 210.3-02 (2026) § 210.3-02 Consolidated statements of comprehensive income and cash flows.](https://www.frixlaw.com/law-library/statutes/CFR_T17_P210_S210_3_02.md) - [17 C.F.R. § 210.3-03 (2026) § 210.3-03 Instructions to statement of comprehensive income requirements.](https://www.frixlaw.com/law-library/statutes/CFR_T17_P210_S210_3_03.md) - [17 C.F.R. § 210.3-04 (2026) § 210.3-04 Changes in stockholders' equity and noncontrolling interests.](https://www.frixlaw.com/law-library/statutes/CFR_T17_P210_S210_3_04.md) - [17 C.F.R. § 210.3-05 (2026) § 210.3-05 Financial statements of businesses acquired or to be acquired.](https://www.frixlaw.com/law-library/statutes/CFR_T17_P210_S210_3_05.md) --- Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T17_P210_S210_1_01. 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