.. 2... 0. ee 39 Books and Records Provision . 2 6. 39 Internal Controls Provision. 2... 40 Potential Reporting and Anti-Fraud Violations... 2... 41 What Are Management's Other Obligations?. .. 2... 42 Who Is Covered by the Accounting Provisions?. 2... 2... ee 42 Civil Liability for Issuers, Subsidiaries, and Affiliates... 2... 42 Civi