# 17 C.F.R. § 210.2-05 (2026): Examination of financial statements by more than one accountant

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T17_P210_S210_2_05

## Section

- **Citation:** 17 C.F.R. § 210.2-05 (2026)
- **Heading:** Examination of financial statements by more than one accountant
- **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 / § 210.2-05: § 210.2-05   Examination of financial statements by more than one accountant.

## Text

If, with respect to the examination of the financial statements, part of the examination is made by an independent accountant other than the principal accountant and the principal accountant elects to place reliance on the work of the other accountant and makes reference to that effect in his report, the separate report of the other accountant shall be filed. However, notwithstanding the provisions of this section, reports of other accountants which may otherwise be required in filings need not be presented in annual reports to security holders furnished pursuant to the proxy and information statement rules under the Securities Exchange Act of 1934 [§§ 240.14a-3 and 240.14c-3].
[46 FR 40872, Aug. 13, 1981]

## 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)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T17_P210_S210_2_05. Check the current official text before relying on it. Not legal advice.