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SEC RIN: 3235-AM63 Publication ID: Fall 2020 
Title: Amendments to Certain Provisions of the Auditor Independence Rules 

The Office of the Chief Accountant is considering recommending that the Commission adopt 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: Final Rule Stage 
Major: Undetermined  Unfunded Mandates: No 
EO 13771 Designation: Independent agency 
CFR Citation: 17 CFR 210.201   
Legal Authority: 15 U.S.C. 77(f)    15 U.S.C. 77(g)    15 U.S.C. 77(h)    15 U.S.C. 77(j)    15 U.S.C. 77(s)    15 U.S.C. 77(z-2)    15 U.S.C. 77(z-3)    15 U.S.C. 77(aa(25))    15 U.S.C. 77(aa(26))    15 U.S.C. 77(nn(25))    15 U.S.C. 77(nn(26))    15 U.S.C. 78(c)    15 U.S.C. 78(j-1)    15 U.S.C. 78(l)    15 U.S.C. 78(m)    15 U.S.C. 78(n)    15 U.S.C. 78(o(d))    15 U.S.C. 78(q)    15 U.S.C. 78(u-5)    15 U.S.C. 78(w)    15 U.S.C. 78(ll)    15 U.S.C. 78(mm)    15 U.S.C. 80(a-8)    15 U.S.C. 80(a-20)    15 U.S.C. 80(a-29)    15 U.S.C. 80(a-30)    15 U.S.C. 80(a-31)    15 U.S.C. 80(a-37(a))    15 U.S.C. 80(b-3)    15 U.S.C. 80(b-11)    15 U.S.C. 7202    15 U.S.C. 7262    Pub. L. 112-106, sec. 102(c)    126 Stat. 310 (2012)   
Legal Deadline:  None
Action Date FR Cite
NPRM  01/15/2020  85 FR 2332   
NPRM Comment Period End  03/16/2020 
Final Action  11/00/2020 
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