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Do the Commissions independence rules apply to auditors whose reports are filed with the Commission on financial statements of entities other than those of the issuer?

April 26, 2017auditors Commission entities filed financial statements Independence issuer reports rules

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Do the Commissions independence rules apply to auditors whose reports are filed with the Commission on financial statements of entities other than those of the issuer?

1 Answer

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The Commission’s independence rules apply to audits of financial statements required by SEC rules, except for those required by Rule 3-05 and 3-14 of Regulation S-X and Item 310(c) and (e) of Regulation S-B.