Connecticut Statutes
§ 33-1332 — Prohibited actions by accountants auditing certain corporations.
Connecticut § 33-1332
This text of Connecticut § 33-1332 (Prohibited actions by accountants auditing certain corporations.) is published on Counsel Stack Legal Research, covering Connecticut primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Conn. Gen. Stat. § 33-1332 (2026).
Text
No accountant who conducts an audit of a corporation the securities of which are registered under Section 12 of the Securities Exchange Act of 1934, as from time to time amended, or that is required to file reports under Section 15(d) of the Securities Exchange Act of 1934, as from time to time amended, shall alter, destroy or conceal any documents sent, received or created in connection with such audit and containing conclusions, opinions, analyses or financial data related to such audit for a period extending from the end of the fiscal period in which the audit was concluded until seven years after the conclusion of the audit.
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Legislative History
(P.A. 03-259, S. 35; P.A. 04-56, S. 3.) History: P.A. 04-56 replaced reference to “publicly held corporation” with provision re corporation subject to securities registration or reporting requirements under the Securities Exchange Act of 1934 and made a technical change, effective May 10, 2004.
Nearby Sections
15
§ 33-1001
Construction of statutes.§ 33-1002
Definitions.§ 33-1003
Notice.§ 33-1003a
Qualified director.§ 33-1004
Filing requirements.§ 33-1005
Forms. Mailing address.§ 33-1006
Effective time and date of document.§ 33-1007
Correcting filed document.§ 33-1012
Penalty for signing false document.Cite This Page — Counsel Stack
Bluebook (online)
Connecticut § 33-1332, Counsel Stack Legal Research, https://law.counselstack.com/statute/ct/33-1332.