United States:
Effective Date For SEC Amendments To "Auditor Independence" Framework Set For June 9
16 December 2020
Cadwalader, Wickersham & Taft LLP
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An SEC final rule updating its "auditor independence"
requirements and codifying certain staff consultations was published in the Federal Register. The
rule amendments go into effect on June 9, 2021.
For a overview of how Rule 2-01 of Regulation
S-X ("Qualifications of accountants") is being
amended, see prior coverage.
Primary Sources
- Federal Register: Qualifications of
Accountants
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