{"abstract":"The Securities and Exchange Commission (\"Commission\" or \"SEC\") is adopting amendments to update certain auditor independence requirements. These amendments are intended to more effectively focus the independence analysis on those relationships or services that are more likely to pose threats to an auditor's objectivity and impartiality.","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/2020/12/11/2020-23364.html","cfr_references":[{"chapter":null,"citation_url":null,"part":"210","title":17}],"citation":"85 FR 80508","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective date: June 9, 2021.","disposition_notes":null,"docket_ids":["Release No. 33-10876","34-90210","FR-88","IA-5613","IC-34052","File No. S7-26-19"],"dockets":[],"document_number":"2020-23364","effective_on":"2021-06-09","end_page":80542,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2020/12/11/2020-23364.xml","html_url":"https://www.federalregister.gov/documents/2020/12/11/2020-23364/qualifications-of-accountants","images":{"ER11DE20.002":{"large":"https://img.federalregister.gov/ER11DE20.002/ER11DE20.002_large.png","original_size":"https://img.federalregister.gov/ER11DE20.002/ER11DE20.002_original_size.png"},"ER11DE20.003":{"large":"https://img.federalregister.gov/ER11DE20.003/ER11DE20.003_large.png","original_size":"https://img.federalregister.gov/ER11DE20.003/ER11DE20.003_original_size.png"},"ER11DE20.004":{"large":"https://img.federalregister.gov/ER11DE20.004/ER11DE20.004_large.png","original_size":"https://img.federalregister.gov/ER11DE20.004/ER11DE20.004_original_size.png"},"ER11DE20.000":{"large":"https://img.federalregister.gov/ER11DE20.000/ER11DE20.000_large.png","original_size":"https://img.federalregister.gov/ER11DE20.000/ER11DE20.000_original_size.png"},"ER11DE20.001":{"large":"https://img.federalregister.gov/ER11DE20.001/ER11DE20.001_large.png","original_size":"https://img.federalregister.gov/ER11DE20.001/ER11DE20.001_original_size.png"}},"images_metadata":{"ER11DE20.002":{"large":{"identifier":"ER11DE20.002","content_type":"image/png","size":12026,"width":823,"sha":"8441a3adbb7925ae1846bbf9713a2a6c","url":"https://img.federalregister.gov/ER11DE20.002/ER11DE20.002_large.png","height":310},"original_size":{"identifier":"ER11DE20.002","content_type":"image/png","size":18281,"width":3725,"sha":"8c54639c22598f28ed238ccef9fd8ba1","url":"https://img.federalregister.gov/ER11DE20.002/ER11DE20.002_original_size.png","height":1405}},"ER11DE20.003":{"large":{"identifier":"ER11DE20.003","content_type":"image/png","size":15661,"width":823,"sha":"8ef35d2160df930e00da670695ad2c4d","url":"https://img.federalregister.gov/ER11DE20.003/ER11DE20.003_large.png","height":445},"original_size":{"identifier":"ER11DE20.003","content_type":"image/png","size":23265,"width":3696,"sha":"4c505927873c7d112b553c0deb8479c5","url":"https://img.federalregister.gov/ER11DE20.003/ER11DE20.003_original_size.png","height":1998}},"ER11DE20.004":{"large":{"identifier":"ER11DE20.004","content_type":"image/png","size":16408,"width":765,"sha":"81e1c90ef2977a8a77c790315f84838b","url":"https://img.federalregister.gov/ER11DE20.004/ER11DE20.004_large.png","height":455},"original_size":{"identifier":"ER11DE20.004","content_type":"image/png","size":19594,"width":2724,"sha":"09a6e003819af48337a6bf155191e77c","url":"https://img.federalregister.gov/ER11DE20.004/ER11DE20.004_original_size.png","height":1620}},"ER11DE20.000":{"large":{"identifier":"ER11DE20.000","content_type":"image/png","size":11502,"width":794,"sha":"cd76e999bc9f2024c178d0369c8adbc1","url":"https://img.federalregister.gov/ER11DE20.000/ER11DE20.000_large.png","height":422},"original_size":{"identifier":"ER11DE20.000","content_type":"image/png","size":13307,"width":2822,"sha":"b4f072cc1b0e07d5482348348360b13c","url":"https://img.federalregister.gov/ER11DE20.000/ER11DE20.000_original_size.png","height":1500}},"ER11DE20.001":{"large":{"identifier":"ER11DE20.001","content_type":"image/png","size":24958,"width":689,"sha":"bd9ea71d4d66877e951632bf2025be06","url":"https://img.federalregister.gov/ER11DE20.001/ER11DE20.001_large.png","height":888},"original_size":{"identifier":"ER11DE20.001","content_type":"image/png","size":29564,"width":2453,"sha":"c22fb083e1330db2ac0c262c44902c38","url":"https://img.federalregister.gov/ER11DE20.001/ER11DE20.001_original_size.png","height":3161}}},"json_url":"https://www.federalregister.gov/api/v1/documents/2020-23364?publication_date=2020-12-11","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2020-12-11/2020-23364/mods.xml","not_received_for_publication":null,"page_length":35,"page_views":{"count":2750,"last_updated":"2026-07-26 16:15:03 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2020-12-11/pdf/2020-23364.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2020-23364.pdf?1607607918","publication_date":"2020-12-11","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2020/12/11/2020-23364.txt","regulation_id_number_info":{"3235-AM63":{"issue":"202010","html_url":"https://www.federalregister.gov/regulations/3235-AM63/amendments-to-certain-provisions-of-the-auditor-independence-rules","title":"Amendments to Certain Provisions of the Auditor Independence Rules","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=202010&RIN=3235-AM63&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["3235-AM63"],"regulations_dot_gov_info":{"comments_count":0,"agency_id":"SEC","document_id":"SEC-2020-1966-0001","checked_regulationsdotgov_at":"2020-12-14T04:30:08Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":80508,"subtype":null,"title":"Qualifications of Accountants","toc_doc":"Qualifications of Accountants","toc_subject":null,"topics":["Accountants","Accounting","Banks, banking","Employee benefit plans","Holding companies","Insurance companies","Investment companies","Oil and gas exploration","Reporting and recordkeeping requirements","Securities","Utilities"],"type":"Rule","volume":85}