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.
(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.
Structure Connecticut General Statutes
Chapter 603 - Corporate Accountability
Section 33-1331. - Prohibited actions re investigations.
Section 33-1332. - Prohibited actions by accountants auditing certain corporations.
Section 33-1333. - Corporate officers required to certify financial statements. Penalties.
Section 33-1335. - Violations deemed unfair or deceptive trade practices.
Section 33-1336. - Whistle-blowing protections for employees of certain corporations.