Information and articles related to the SEC, PCAOB, rulemaking, and moreCAQ committees and calendar of eventsCalendar of eventsMembership requirements, benefits, dues information, and applicationAICPA publications, CPE, conferences
 
Search

Printer Friendly View
SEC Rules on Auditor Independence

The SEC has adopted the following rules regarding auditor independence:

 

SEC Brochure on Audit Committees and Auditor Independence (Posted May 2007)

 

SEC's 2003 Auditor Independence Rules (Supersede Portions of 2000 Rules)

 

Technical Correction to SEC's 2003 Auditor Independence Rules

 

View AICPA Comment Letter

 

 

SEC's 2001 Auditor Independence Rules

 

 

The SEC has also issued the following guidance regarding the 2003 independence rules:

 

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