Office of Chief Accountant

3235-AM01 201704 Unified Agenda of Federal Regulatory and Deregulatory Actions 3235 Securities and Exchange Commission SEC Auditor Independence With Respect to Loans or Debtor-Creditor Relationships

The Office of the Chief Accountant is considering recommending that the Commission amend rule 2-01(c)(1)(ii)(A) of Regulation S-X regarding the independence of an accountant when the accountant has a lending relationship with an entity that holds equity securities of the accountant’s audit client.

]]> Substantive, Nonsignificant First Time Published in The Unified Agenda Final Rule Stage Undetermined No 17 CFR 210.2-01 15 U.S.C. 77f 15 U.S.C. 77g 15 U.S.C. 77h 15 U.S.C. 77j 15 U.S.C. 77s 15 U.S.C. 77z-2 15 U.S.C. 77z-3 15 U.S.C. 77aa(25) 15 U.S.C. 77aa(26) 15 U.S.C. 77nn(25) 15 U.S.C. 77nn(26) 15 U.S.C. 78c 15 U.S.C. 78j-1 15 U.S.C. 78l 15 U.S.C. 78m 15 U.S.C. 78n 15 U.S.C. 78o(d) 15 U.S.C. 78q 15 U.S.C. 78u-5 15 U.S.C. 78w 15 U.S.C. 78ll 15 U.S.C. 78mm 15 U.S.C. 80a-8 15 U.S.C. 80a-20 15 U.S.C. 80a-29 15 U.S.C. 80a-30 15 U.S.C. 80a-37(a) 15 U.S.C. 80b-3 15 U.S.C. 80b-11 15 U.S.C. 7202 15 U.S.C. 7262 No Final Action 04/00/2018 No None Undetermined No No Giles Cohen Taffle Office of Chief Accountant 3235 Securities and Exchange Commission SEC 202 551-2512 coheng@sec.gov 100 F Street NE, Washington DC 20549