28 CFR § 80.12 - Accounting requirements.

---
identifier: "/us/cfr/t28/s80.12"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "28 CFR § 80.12 - Accounting requirements."
title_number: 28
title_name: "Judicial Administration"
section_number: "80.12"
section_name: "Accounting requirements."
chapter_name: "DEPARTMENT OF JUSTICE"
part_number: "80"
part_name: "FOREIGN CORRUPT PRACTICES ACT OPINION PROCEDURE"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "28 U.S.C. 509, 510; 15 U.S.C. 78dd-1, 78dd-2."
regulatory_source: "Order No. 1620-92, 57 FR 39600, Sept. 1, 1992, unless otherwise noted."
cfr_part: "80"
---


# 80.12 Accounting requirements.

Neither the submission of a request for an FCPA Opinion, its pendency, nor the issuance of an FCPA Opinion, shall in any way alter the responsibility of an issuer to comply with the accounting requirements of 15 U.S.C. 78m(b)(2) and (3).