86 FR 25 pg. 8686 - Qualifications of Accountants
Type: RULEVolume: 86Number: 25Page: 8686
Page: 8686Docket number: [Release No. 33–10876A; 34–90210A; FR–88A; IA–5613A; IC–34052A; File No. S7–26–19]
FR document: [FR Doc. 2021–02615 Filed 2–8–21; 8:45 am]
Agency: Securities and Exchange Commission
Official PDF Version: PDF Version
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SECURITIES AND EXCHANGE COMMISSION
17 CFR Part 210
[Release No. 33-10876A; 34-90210A; FR-88A; IA-5613A; IC-34052A; File No. S7-26-19]
RIN 3235-AM63
Qualifications of Accountants
AGENCY:
Securities and Exchange Commission.
ACTION:
Final rule; correction.
SUMMARY:
This document makes technical corrections to amendments to update certain auditor independence requirements adopted in Release No. 33-10876 (October 16, 2020) ("Adopting Release"), which was published in the Federal Register on December 11, 2020.
DATES:
Effective June 9, 2021.
FOR FURTHER INFORMATION CONTACT:
Peggy Kim, Senior Special Counsel, Office of the Chief Accountant, at (202) 551-5300, Securities and Exchange Commission, 100 F Street NE, Washington, DC 20549.
SUPPLEMENTARY INFORMATION:
We are making technical amendments to correct §?210.2-01. Specifically, this document amends Instruction 2 published in the Adopting Release. Instruction 2.c is amended to correct a citation to §?210.2-01.
In document FR doc. 2020-23364, which was published in the Federal Register on Friday, December 11, 2020, at 85 FR 80508, the following correction is made:
§?210.2-01 [Corrected]
1. On page 80541, in the first column, under "§?210.2-01" in Instruction 2.c, "Revising paragraphs (c)(1)(ii)(A) introductory text" is corrected to read "Revising paragraph (c)(1)(ii)(A)( 1 ) introductory text."
Dated: February 4, 2021.
Vanessa A. Countryman,
Secretary.
[FR Doc. 2021-02615 Filed 2-8-21; 8:45 am]
BILLING CODE 8011-01-P