Search within this section
Select a section below and enter your search term, or to search all click Financial Reporting Manual
Favorited Content
6830 Disclosure of Change in Accountants and Disagreements
us SEC - Financial Reporting Manual
(Last updated: 9/30/2011)
Foreign private issuers are required to provide disclosures in the event of a change in their independent accountants. The disclosure requirements are contained in Item 16F of Form 20-F. The required disclosures are substantially the same as those required for domestic issuers by S-K 304. However, the disclosures and related auditor's letter must be filed as part of the annual report on Form 20-F and any registration statements, rather than in a Form 8-K. [Release No. 33-8959]
This is a work of the U.S. Government
Link copied
