Goto Section: 32.11 | 32.13 | Table of Contents

FCC 32.12
Revised as of October 1, 2014
Goto Year:2013 | 2015
  § 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.

   return arrow Back to Top


Goto Section: 32.11 | 32.13

Goto Year: 2013 | 2015
CiteFind - See documents on FCC website that cite this rule

Want to support this service?
Thanks!

Report errors in this rule. Since these rules are converted to HTML by machine, it's possible errors have been made. Please help us improve these rules by clicking the Report FCC Rule Errors link to report an error.
hallikainen.com
Helping make public information public