Home › CFR › Title 17 › Part 240 › §240.13b2-117 CFR §240.13b2-1 — b2-1 Falsification of accounting records.Verified against eCFR.gov as of November 12, 2026 ↗View official text on eCFR.gov ↗Copy linkNo 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.