Section 2. Registration and Reporting (Amended)

Rule 2205. Amendments

This version of the rule will be effective on December 15, 2025. The current version of the rule can be found here. 

          Amendments to a filed report on Form 2, Form 3, or Form QC shall be made by filing an amended report on the applicable form in accordance with the instructions to that form concerning amendments. Amendments shall not be filed to update information in a report that was correct at the time the report was filed, but only to correct information that was incorrect at the time the report was filed or to provide information that was omitted from the report and was required to be provided at the time the report was filed. 

[Effective pursuant to SEC Release No. 34-60497, File No. PCAOB-2008-04 (August 13, 2009); SEC Release No. 34-100968, File No. PCAOB-2024-02 (September 9, 2024)]