Office of the Chief Accountant: Application of the Commission's Rules on Auditor Independence
Frequently Asked Questions
We encourage consultations regarding the auditor independence requirements. Guidance for consulting is available at https://www.sec.gov/page/oca-form-delivery-and-content-correspondence-oca-consultations. Additional questions on auditor independence issues should be directed to Vassilios Karapanos at karapanosv@sec.gov, (202) 551-5328, Jasdeep Mangat at mangatj@sec.gov, (202) 551-2908, or the general phone number (202) 551-5300, all in the Office of the Chief Accountant. Please copy OCA-Independence@sec.gov on questions and consultation requests.
Updated as of June 27, 2019
The answers to these frequently asked questions represent the views of the staff in the Office of the Chief Accountant. They are not rules, regulations or statements of the Securities and Exchange Commission. Further, the Commission has neither approved nor disapproved them.
The questions and answers follow the structure of the Commission’s rules that define (or that relate to) auditor independence, including Rules 2-01 and 2-07 of Regulation S-X and Schedule 14A, Item 9 of the Securities Exchange Act of 1934 (the “Exchange Act”).
The parenthetical date(s) associated with each question and answer represents the date(s) the question or answer was added or changed. Dates are not added when changes are considered to be non-substantive on the point of the question and answer.
Questions and answers are removed from the list of FAQs when they are no longer relevant.
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