{"data":{"id":"us/17-cfr-240.10a-2","jurisdiction":"us","citation":"17 CFR 240.10A-2","heading":"A-2 Auditor independence.","body":"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.","path":["Title 17—Commodity and Securities Exchanges","CHAPTER II—SECURITIES AND EXCHANGE COMMISSION","PART 240—GENERAL RULES AND REGULATIONS, SECURITIES EXCHANGE ACT OF 1934","Subpart A—Rules and Regulations Under the Securities Exchange Act of 1934"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-17.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:24:31Z","sha256":"317e3bdba84ab4172ca8aa6c3f72168097b0f870e36027d33a7b546107d101d0","source_id":"us-cfr","stale":true,"prev":"us/17-cfr-240.10a-1","next":"us/17-cfr-240.10a-3"},"notice":"GroundRules: Original legal text. Not legal advice."}