Section 130.502  Financial Statement Requirements

For the purpose of this Part and to insure uniform interpretation, the form and content of financial statements, which are to be filed in connection with any filing under the Act, shall conform to 17 CFR 210.1-01 through 17 CFR 210.12-29 (Regulation S-X) (May 31, 2011) and Accounting Series Releases as they relate to the Federal 1933 Act and the Federal 1934 Act.

(Source:  Amended at 36 Ill. Reg. 2852, effective February 8, 2012)