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Federal regulations · Through 2026-08-25 · Newer source version available

17 CFR 240.10A-2: A-2 Auditor independence.

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Where this section sits in the code
  1. Title 17—Commodity and Securities Exchanges
  2. CHAPTER II—SECURITIES AND EXCHANGE COMMISSION
  3. PART 240—GENERAL RULES AND REGULATIONS, SECURITIES EXCHANGE ACT OF 1934
  4. Subpart A—Rules and Regulations Under the Securities Exchange Act of 1934

It shall be unlawful for an auditor not to be independent under § 210.2-01(c)(2)(iii)(B), (c)(4), (c)(6), (c)(7), and § 210.2-07.

Collected 2026-08-27T02:24:31Z. Source file · JSON

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