Overview

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.

Prior Actions

Proposed Rule (33-10738)

Resources

Final Rule: SEC Issued Version (pdf 808.66 KB)
Final Rule: Federal Register Version
Press Release No. 2020-261
IC-34052A
Proposed Rule Rel. No. 33-10738
Small Entity Compliance Guide

Details

File Number
S7-26-19
Rule Type
Final
Release Number 33-10876 34-90210 FR-88 IA-5613 IC-34052
SEC Issue Date Oct. 16, 2020
Effective Date

June 9, 2021

Compliance Date

See Section II.G for further information on transitioning to the final amendments.

Federal Register Publish Date
Dec. 11, 2020
Document Citation

85 FR 80508

RIN 3235-AM63