The SEC has adopted the following rules regarding auditor independence:

• SEC's 2003 Auditor Independence Rules (Supersedes Portions of 2000 Rules)
  
  
  • Technical Correction to SEC's 2003 Auditor Independence Rules

• SEC's 2001 Auditor Independence Rules

The SEC has also issued the following guidance regarding their independence rules:

• FAQ - Application of the Commission's Rules on Auditor Independence (August 6, 2007)

Additional Guidance on SEC Independence

• SEC Office of the Chief Accountant (OCA)- Professional Practice Group
  
  
  
  • Auditor Independence
    
    
  • Independence Reference Materials
    
    
  • Guidance for Consulting with OCA (Section - Auditor Independence Matters)
    
  
  
• CAQ Ethics and Independence Web Resource