CFR › Title 17 › Part 240 › §240.10A-217 CFR §240.10A-2Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗Copy linkIt 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.