Accounting Rules
Form and Content of Financial Statements
Regulation S-X
Rule 2-03 -- Examination of Financial Statements by Foreign Government Auditors
Notwithstanding any requirements as to examination by independent accountants,
the financial statements of any foreign governmental agency may be examined
by the regular and customary auditing staff of the respective government
if public financial statements of such governmental agency are customarily
examined by such auditing staff.
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