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Go to the Electronic Code of Federal Regulations (www.ecfr.gov). a. What Part of Title 17 (Code of Federal RegulationsCFR) applies to the form and content

Go to the Electronic Code of Federal Regulations (www.ecfr.gov).

a. What Part of Title 17 (Code of Federal RegulationsCFR) applies to the form and content and requirements for financial statements?

b. If a firm is filing consolidated balance sheets with the SEC for the first time and has only been in business less than a year, what are the requirements? Be sure to include the specific code section in your answer.

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