Goto Section: 32.11 | 32.13 | Table of Contents
FCC 32.12
Revised as of October 1, 2008
Goto Year:2007 |
2009
Sec. 32.12 Records.
(a) The company's financial records shall be kept in accordance with
generally accepted accounting principles to the extent permitted by this
system of accounts.
(b) The company's financial records shall be kept with sufficient
particularity to show fully the facts pertaining to all entries in these
accounts. The detail records shall be filed in such manner as to be readily
accessible for examination by representatives of this Commission.
(c) The Commission shall require a company to maintain financial and other
subsidiary records in such a manner that specific information, of a type not
warranting disclosure as an account or subaccount, will be readily
available. When this occurs, or where the full information is not otherwise
recorded in the general books, the subsidiary records shall be maintained in
sufficient detail to facilitate the reporting of the required specific
information. The subsidiary records, in which the full details are shown,
shall be sufficiently referenced to permit ready identification and
examination by representatives of this Commission.
Goto Section: 32.11 | 32.13
Goto Year: 2007 |
2009
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