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    <RIN_INFO>
        <RIN>3235-AI73</RIN>
        <PUBLICATION>
            <PUBLICATION_ID>200304</PUBLICATION_ID>
            <PUBLICATION_TITLE>Unified Agenda of Federal Regulatory and Deregulatory Actions</PUBLICATION_TITLE>
        </PUBLICATION>
        <AGENCY>
            <CODE>3235</CODE>
            <NAME>Securities and Exchange Commission</NAME>
            <ACRONYM>SEC</ACRONYM>
        </AGENCY>
        <RULE_TITLE>Rule to Strengthen the Commission?s Requirements Regarding Auditor Independence</RULE_TITLE>
        <ABSTRACT><![CDATA[The Commission adopted rules that conform the Commission's auditor independence rules to the requirements of the Sarbanes-Oxley Act.]]></ABSTRACT>
        <PRIORITY_CATEGORY>Substantive, Nonsignificant</PRIORITY_CATEGORY>
        <RIN_STATUS>First Time Published in The Unified Agenda</RIN_STATUS>
        <RULE_STAGE>Final Rule Stage</RULE_STAGE>
        <MAJOR>No</MAJOR>
        <UNFUNDED_MANDATE_LIST>
            <UNFUNDED_MANDATE>No</UNFUNDED_MANDATE>
        </UNFUNDED_MANDATE_LIST>
        <CFR_LIST>
            <CFR>17 CFR 210</CFR>
            <CFR>17 CFR 240</CFR>
            <CFR>17 CFR 249</CFR>
            <CFR>17 CFR 274</CFR>
        </CFR_LIST>
        <LEGAL_AUTHORITY_LIST>
            <LEGAL_AUTHORITY>15 USC 80b-3</LEGAL_AUTHORITY>
            <LEGAL_AUTHORITY>15 USC 80b-11</LEGAL_AUTHORITY>
            <LEGAL_AUTHORITY>15 USC 78w</LEGAL_AUTHORITY>
            <LEGAL_AUTHORITY>15 USC 78mm</LEGAL_AUTHORITY>
            <LEGAL_AUTHORITY>15 USC 80a-8</LEGAL_AUTHORITY>
            <LEGAL_AUTHORITY>15 USC 80a-29</LEGAL_AUTHORITY>
            <LEGAL_AUTHORITY>15 USC 80a-37</LEGAL_AUTHORITY>
            <LEGAL_AUTHORITY>15 USC 77g</LEGAL_AUTHORITY>
            <LEGAL_AUTHORITY>15 USC 77h</LEGAL_AUTHORITY>
            <LEGAL_AUTHORITY>15 USC 77j</LEGAL_AUTHORITY>
            <LEGAL_AUTHORITY>15 USC 77s</LEGAL_AUTHORITY>
            <LEGAL_AUTHORITY>15 USC 77z-3</LEGAL_AUTHORITY>
            <LEGAL_AUTHORITY>15 USC 78c</LEGAL_AUTHORITY>
            <LEGAL_AUTHORITY>15 USC 78j</LEGAL_AUTHORITY>
            <LEGAL_AUTHORITY>15 USC 78L</LEGAL_AUTHORITY>
            <LEGAL_AUTHORITY>15 USC 78m</LEGAL_AUTHORITY>
            <LEGAL_AUTHORITY>15 USC 78n</LEGAL_AUTHORITY>
            <LEGAL_AUTHORITY>15 USC 78q</LEGAL_AUTHORITY>
        </LEGAL_AUTHORITY_LIST>
        <LEGAL_DLINE_LIST>
            <LEGAL_DLINE_INFO>
                <DLINE_TYPE>Statutory</DLINE_TYPE>
                <DLINE_ACTION_STAGE>Final</DLINE_ACTION_STAGE>
                <DLINE_DATE>01/26/2003</DLINE_DATE>
                <DLINE_DESC>Sarbanes-Oxley Act of 2002.</DLINE_DESC>
            </LEGAL_DLINE_INFO>
        </LEGAL_DLINE_LIST>
        <RPLAN_ENTRY>No</RPLAN_ENTRY>
        <TIMETABLE_LIST>
            <TIMETABLE>
                <TTBL_ACTION>NRPM</TTBL_ACTION>
                <TTBL_DATE>12/13/2002</TTBL_DATE>
                <FR_CITATION>67 FR 76780</FR_CITATION>
            </TIMETABLE>
            <TIMETABLE>
                <TTBL_ACTION>NPRM Comment Period End</TTBL_ACTION>
                <TTBL_DATE>01/12/2003</TTBL_DATE>
            </TIMETABLE>
            <TIMETABLE>
                <TTBL_ACTION>Final Action</TTBL_ACTION>
                <TTBL_DATE>02/05/2003</TTBL_DATE>
                <FR_CITATION>68 FR 6006</FR_CITATION>
            </TIMETABLE>
            <TIMETABLE>
                <TTBL_ACTION>Final Action Effective</TTBL_ACTION>
                <TTBL_DATE>05/06/2003</TTBL_DATE>
            </TIMETABLE>
        </TIMETABLE_LIST>
        <RFA_REQUIRED>No</RFA_REQUIRED>
        <GOVT_LEVEL_LIST>
            <GOVT_LEVEL>None</GOVT_LEVEL>
        </GOVT_LEVEL_LIST>
        <PRINT_PAPER>NA</PRINT_PAPER>
        <INTERNATIONAL_INTEREST>Not Collected</INTERNATIONAL_INTEREST>
        <AGENCY_CONTACT_LIST>
            <CONTACT>
                <FIRST_NAME>Samuel</FIRST_NAME>
                <LAST_NAME>Burke</LAST_NAME>
                <MIDDLE_NAME>L.</MIDDLE_NAME>
                <AGENCY>
                    <CODE>3235</CODE>
                    <NAME>Securities and Exchange Commission</NAME>
                    <ACRONYM>SEC</ACRONYM>
                </AGENCY>
                <PHONE>202 942-4400</PHONE>
                <MAILING_ADDRESS>
                    <STREET_ADDRESS>Office of the Chief Accountant,</STREET_ADDRESS>
                </MAILING_ADDRESS>
            </CONTACT>
        </AGENCY_CONTACT_LIST>
    </RIN_INFO>
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