49 CFR Part 1200

2 sections.

§ 1200.1
§ 1200.1 Financial statements released by carriers.
§ 1200.2
§ 1200.2 Adoption of generally accepted accounting principles issued by the Financial Accounting Standards Board (FASB).

This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.