SEC Rules & Regulations

SEC rulemaking activity includes concept releases, proposed rules, final rules and interpretive releases. The CAQ has provided the following links to assist member firms in accessing SEC rules and interpretative guidance:

• Final Rules

• Proposed Rules

• SEC Releases on PCAOB Rulemaking

• SEC Rules on Auditor Independence

• Concept Releases

• Interpretive Releases

• Staff Interpretations

• All Regulatory Actions

The CAQ continues to comment on various SEC proposals, particularly with respect to PCAOB rulemaking. We also stongly encourage our members to comment on SEC proposals.