APPENDIX 10. Report of investigation pursuant to section 21(a) of the securities exchange act of 1934 and commission statement on the relationship of cooperation to agency enforcement decisions (exchange act release no. 44969, accounting and auditing enforcement release no. 1470, october 23, 2001) ('cooperation statement') (seaboard opinion)

• Author: Robert W. Tarun
• Pages: 611-615

APPENDIX 10

Report of Investigation Pursuant

to Section 21(a) of the Securities

Exchange Act of 1934 and

Commission Statement on the

Relationship of Cooperation to

Agency Enforcement Decisions

(Exchange Act Release No.

44969, Accounting and Auditing

Enforcement Release No. 1470,

October 23, 2001) (“Cooperation

Statement”) (Seaboard Opinion)

611