{"data":{"id":"us/17-cfr-240.13b2-1","jurisdiction":"us","citation":"17 CFR 240.13b2-1","heading":"b2-1 Falsification of accounting records.","body":"No person shall directly or indirectly, falsify or cause to be falsified, any book, record or account subject to section 13(b)(2)(A) of the Securities Exchange Act.","path":["Title 17—Commodity and Securities Exchanges","CHAPTER II—SECURITIES AND EXCHANGE COMMISSION","PART 240—GENERAL RULES AND REGULATIONS, 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":"aac7e6f6f226b8830d1ac547565f21f294147f8959c4ddb7466e95138c6581b9","source_id":"us-cfr","stale":true,"prev":"us/17-cfr-240.13a-21","next":"us/17-cfr-240.13b2-2"},"notice":"GroundRules: Original legal text. Not legal advice."}