Section 210. Establishment of internal accounting controls

Latest version.

The firm shall establish written internal accounting controls to provide adequate checks and balances over the financial activities and to manage the risk of fraud and illegal acts. The internal accounting controls shall be in accordance with generally accepted accounting practices.

Historical Notes

Derived from Volume 26, Issue 11, eff. April 1, 2010.

Statutory Authority

§ 54.1-2349 of the Code of Virginia.

                    
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