11Nov
SEC Adopts Amendments to Auditor Independence Requirements
On October 16, 2020, the Securities and Exchange Commission ("SEC") adopted amendments to certain auditor independence requirements in Rule 2-01 of Regulation S-X. The amendments modernize the rules and "more effectively focus the analysis on relationships and services that may pose threats to an auditor's objectivity and impartiality." The amendments, which were adopted substantially as proposed in December 2019, reflect the SEC staff's experience administering and consulting on the...
By:
White & Case LLP
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