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17 CFR 240.10A-2

§ 240.10A-2 Auditor independence.

United States · 17 CFR — Commodity and Securities Exchanges · Status: effective

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17 CFR 240.10A-2, § 240.10A-2 Auditor independence, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/68980
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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.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.