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The Securities and Exchange Commission ("Commission" or "SEC") is adopting amendments to update certain auditor independence requirements. These amendments are intended to more effectively focus the independence analysis on those relationships or services that are more likely to pose threats to an auditor's objectivity and impartiality.
Published
Dec 11, 2020
Effective
Jun 9, 2021
Citation
85 FR 80508
Agencies
1
Full text not available in our database.
View on Federal Register →Get a plain-English explanation of what this regulation does, which agencies are responsible, and how it affects existing rules.
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Release No. 33-10876
34-90210
FR-88
IA-5613
IC-34052
File No. S7-26-19
3235-AM63
17 CFR 210