{"abstract":"As directed by section 303 of the Sarbanes-Oxley Act of 2002, we are adopting rules to prohibit officers and directors of an issuer, and persons acting under the direction of an officer or director, from taking any action to coerce, manipulate, mislead, or fraudulently influence the auditor of the issuer's financial statements if that person knew or should have known that such action, if successful, could result in rendering the financial statements materially misleading.","action":"Final rule.","agencies":[{"raw_name":"SECURITIES AND EXCHANGE COMMISSION","name":"Securities and Exchange Commission","id":466,"url":"https://www.federalregister.gov/agencies/securities-and-exchange-commission","json_url":"https://www.federalregister.gov/api/v1/agencies/466","parent_id":null,"slug":"securities-and-exchange-commission"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2003/05/28/03-13095.html","cfr_references":[{"chapter":null,"citation_url":null,"part":240,"title":17}],"citation":"68 FR 31820","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"June 27, 2003.","disposition_notes":null,"docket_ids":["Release Nos. 34-47890","IC-26050","FR-71","File No. S7-39-02"],"dockets":[],"document_number":"03-13095","effective_on":null,"end_page":31830,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2003/05/28/03-13095.xml","html_url":"https://www.federalregister.gov/documents/2003/05/28/03-13095/improper-influence-on-conduct-of-audits","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/03-13095?publication_date=2003-05-28","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2003-05-28/03-13095/mods.xml","not_received_for_publication":null,"page_length":11,"page_views":{"count":364,"last_updated":"2026-10-25 00:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2003-05-28/pdf/03-13095.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2003-05-28","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2003/05/28/03-13095.txt","regulation_id_number_info":{"3235-AI67":{"issue":"200304","html_url":"https://www.federalregister.gov/regulations/3235-AI67/rules-regarding-improper-influence-on-the-conduct-of-audits","title":"Rules Regarding Improper Influence on the Conduct of Audits","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=200304&RIN=3235-AI67&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["3235-AI67"],"regulations_dot_gov_info":{},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":31820,"subtype":null,"title":"Improper Influence on Conduct of Audits","toc_doc":"Financial statements; improper influence on conduct of audits","toc_subject":"Securities:","topics":["Securities"],"type":"Rule","volume":68}