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Auditor Independence Loans

Dechert LLP

SEC Adopts Amendments to Auditor Independence Rule to Address the “Loan Provision”

Dechert LLP on

The U.S. Securities and Exchange Commission on June 18, 2019 adopted amendments to Rule 2-01(c)(1)(ii)(A) under Regulation S-X – the so-called “Loan Provision” (Final Rule). The Final Rule will become effective on October 3,...more

Vedder Price

Investment Services Regulatory Update - May 2018

Vedder Price on

SEC Proposes Amendments to Auditor Independence Rules to Address Certain Lending Relationships - Summary - On May 2, 2018, the SEC issued proposed amendments to its auditor independence rules concerning the...more

Cooley LLP

Blog: SEC Proposes Amendments To Auditor Independence Rule Related To Debtor-Creditor Relationships

Cooley LLP on

The SEC has posted a new rule proposal that would modify the analysis of auditor independence in the context of lending relationships between the auditor and certain shareholders of an audit client during the audit or...more

Dechert LLP

SEC Staff Extends Effectiveness of No-Action Relief on Auditor Independence and the “Loan Provision”

Dechert LLP on

The U.S. Securities and Exchange Commission’s Division of Investment Management (SEC Staff) on September 22, 2017 extended indefinitely the effectiveness of no-action relief granted a year earlier with respect to the...more

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