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)