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SEC | RIN: 3235-AM01 | Publication ID: Fall 2018 |
Title: Auditor Independence With Respect to Loans or Debtor-Creditor Relationships | |
Abstract:
The Office of the Chief Accountant, jointly with the Division of Investment Management, 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. |
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Agency: Securities and Exchange Commission(SEC) | Priority: Substantive, Nonsignificant |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Final Rule Stage |
Major: Undetermined | Unfunded Mandates: No |
EO 13771 Designation: Independent agency | |
CFR Citation: 17 CFR 210.2-01 | |
Legal Authority: 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 |
Legal Deadline:
None |
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Timetable:
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Regulatory Flexibility Analysis Required: Undetermined | Government Levels Affected: None |
Federalism: Undetermined | |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Agency Contact: Giles Taffle Cohen Office of Chief Accountant Securities and Exchange Commission 100 F Street NE, Washington, DC 20549 Phone:202 551-2512 Email: coheng@sec.gov |