Two former associates of Rudy Giuliani were slapped Thursday with a Security Exchange Commission complaint detailing how they spent more than $2 million in investors’ money on fancy clothes, travel and other luxuries.

David Correia and Lev Parnas allegedly promised investors their money would only go toward an insurance start-up ironically named “Fraud Guarantee.” Instead, the pair splurged at casinos, luxury clothing stores and nightclubs, according to the SEC complaint.

The two men already face criminal charges for the alleged seven-year scam bilking investors in the company, as well as lying to the Federal Election Commission. Correia has pleaded guilty and will be sentenced Monday. Parnas has pleaded not guilty.

The SEC complaint seeking to recoup investors’ losses features new details on how the pair lived lavishly off the sham company.

More than two-thirds of an $80,000 investment in February 2016 went toward personal expenses — including nearly $9,000 at luxury clothing stores, $5,400 at a casino, $5,000 on travel and hotels, and nearly $32,000 withdrawn in cash, according to the complaint.

A $300,000 investment in October 2016 went toward $16,400 on jewelry and clothes, $50,000 on a political contribution, $13,700 spent at nightclubs and restaurants and $14,500 on luxury cars, the complaint states.

They also splurged $3,200 at a Miami art gallery, according to the complaint.

Correia’s attorney declined comment. A lawyer for Parnas did not respond.

Fraud Guarantee never launched. Parnas and Correia pitched it as a company that would protect investors in other companies from being defrauded.

The businessmen allegedly used Giuliani’s name to help seal the deal in 2018 with one “Fraud Guarantee” investor who contributed $500,000.

Parnas also played a role in Giuliani’s pressure campaign on Ukrainian officials to dig up dirt on then-Democratic presidential candidate Joe Biden in 2019 — a scheme that prompted President Donald Trump’s first impeachment.

Giuliani was investigated in connection with Parnas and Correia. He has not been charged and denied wrongdoing.