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SEC RIN: 3235-AM63 Publication ID: Spring 2021 
Title: Qualifications of Accountants 
Abstract:

The Commission adopted amendments to update certain auditor independence rules to facilitate capital formation, in a manner consistent with investor protection.

 
Agency: Securities and Exchange Commission(SEC)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Completed Actions 
Major: No  Unfunded Mandates: No 
CFR Citation: 17 CFR 210.2-01   
Legal Authority: 15 U.S.C. 77aa    15 U.S.C. 77g and 77h    15 U.S.C. 77j    15 U.S.C. 77s    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. 78q    15 U.S.C. 78w    15 U.S.C. 80a-8    15 U.S.C. 80a-30    15 U.S.C. 80a-31    15 U.S.C. 80a-38    15 U.S.C. 80b-3    15 U.S.C. 80b-11    Pub. L. 107-204, 116 Stat. 745 (2002), sec. 3(a)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  01/15/2020  85 FR 2332   
NPRM Comment Period End  03/16/2020 
Final Action  12/11/2020  85 FR 80508   
Final Action Effective  06/09/2021 
Regulatory Flexibility Analysis Required: Yes  Government Levels Affected: None 
Small Entities Affected: Businesses  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: Yes 
Agency Contact:
Duc Dang
Attorney, Office of Chief Accountant
Securities and Exchange Commission
100 F Street NE,
Washington, DC 20549
Phone:202 551-3386
Email: dangd@sec.gov