Sections 210.5-01 to 210.5-04 shall be applicable to financial statements filed for all persons except –
(a) Registered investment companies (see Section 210.6-01 through 210.6-11).
(b) Employee stock purchase, savings and similar plans (see Section 210.6A-01 to 210.6A-05).
(c) Insurance companies (see Section 210.7-01 to 210.7-05).
(d) Bank holding companies and banks (see Section 210.9-01 to 210.9-07).
(e) Brokers and dealers when filing Form X-17A-5 [249.617] (see Section 240.17a-5 and 240.17a-10 under the Securities Exchange Act of 1934).