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DOL/EBSA | RIN: 1210-AB09 | Publication ID: Fall 2006 |
Title: Independence of Accountant | |
Abstract: EBSA is conducting a review of the guidelines applicable to determining when a qualified public accountant is independent for purposes of auditing and rendering an opinion on the financial information required to be included in the annual report of an employee benefit plan for purposes of section 103(a)(3)(A) of ERISA. The current guidelines, set forth as an Interpretive Bulletin at 29 CFR section 2509.75-9, were adopted in 1975. Given the changes that have taken place with respect to employee benefit plans and auditing practices and standards, as well as changes in the industry, since the issuance of those guidelines, EBSA is preparing a Request for Information that will invite interested persons to submit written comments and suggestions concerning whether and to what extent the current guidelines should be modified. | |
Agency: Department of Labor(DOL) | Priority: Other Significant |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Prerule Stage |
Major: No | Unfunded Mandates: Undetermined |
CFR Citation: 29 CFR 2509 | |
Legal Authority: 29 USC 1023(a)(3)(A) 29 USC 1135 |
Legal Deadline:
None |
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Timetable:
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Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Federalism: No | |
Included in the Regulatory Plan: No | |
Agency Contact: John J. Canary Deputy Director, Office of Regulations and Interpretations Department of Labor Employee Benefits Security Administration Room N5669, 200 Constitution Avenue NW., FP Building, N5655, Washington, DC 20210 Phone:202 693-8500 |