 |
U.S.
Securities andExchange Commission
|
SEC
AUDITOR INDEPENDENCE
Commission Policy
Statement on the Establishment and Improvement of Standards Related to
Auditor Independence. July 17, 2001.
Independence Standards
Board To Cease Operations After Making Major Contributions to the Resolution
of Difficult and Longstanding Auditor Independence Issues. July 17, 2001
"Independence: A
Covenant for the Ages" - Remarks of Lynn E. Turner, Chief Accountant,
to the International Organization of Securities Commissions, Stockholm,
Sweden, June 28, 2001.
"Audit Committees:
A Roadmap for Establishing Accountability" - Remarks of Lynn E. Turner,
Chief Accountant, at Corporate Accountability, Sponsored by the Washington
University School of Law and the Institute for Law and Economic Policy,
Scottsdale, Ariz., March 10, 2001.
"Audit Committees: A Call to Action" - Remarks of Lynn E. Turner, Chief
Accountant, at Accounting Irregularities II: What's an Audit Committee
To Do?, Atlanta, Ga., February 21, 2001.
Application
of Revised Rules on Auditor Independence: Frequently Asked Questions.
Office of the Chief Accountant, January 16, 2001.
"Independence 'Matters'" - Remarks of Lynn Turner, Chief Accountant, at
the 28th Annual National Conference on Current SEC Developments, December
6, 2000.
"The Hallmark of
the Profession, Serving the Public Interest" - Remarks of Lynn Turner,
Chief Accountant, at the 28th Annual National Conference on Current SEC
Developments, December 5, 2000.
Revision of the Commission's
Auditor Independence Requirements. November 21, 2000. Effective Date:
February 5, 2001.
Opening Statement
of Lynn Turner, Chief Accountant, at the Commission Open Meeting on Market
Structure Initiatives in the Options and Equities Markets, and Rules Governing
Auditor Independence. November 15, 2000.
Fact Sheet: The Modernization
of the Rules Governing the Independence of the Accounting Profession.
November 15, 2000.
Chairman's Statement: at the Commission Open Meeting on Market Structure
Initiatives in the Options and Equities Markets, and Rules Governing Auditor
Independence. November 15, 2000.
Commission Approves Auditor Independence and Market Structure Rules. November
15, 2000.
"The Public's Profession"
- Remarks of Chairman Arthur Levitt, at the Fall Council of the American
Institute of Certified Public Accountants, Las Vegas, Nev., October 24,
2000.
Media Advisory:
Chairman Levitt to Deliver Address at AICPA Conference. October 19, 2000.
"Audit Committees: A Call to Action" - Remarks of Lynn Turner, Chief Accountant,
at the Accounting Irregularities II: What's an Audit Committee To Do?,
New York, N.Y., October 5, 2000.
Transcript of the Third Public Hearing (Day 2) on Auditor Independence,
September 21, 2000
Transcript of the
Third Public Hearing (Day 1) on Auditor Independence, September 20, 2000
Transcript of the Second Public Hearing on Auditor Independence, September
13, 2000
Public Testimony
Regarding Auditor Independence and the SEC's Proposal, Presented on September
21, September 20, September 13 and July 26, 2000.
"A Profession at the Crossroads " - Remarks of Chairman Arthur Levitt,
before the National Association of State Boards of Accountancy, Boston,
Massachusetts, September 18, 2000.
Agenda for Public Hearings on Proposed Auditor Independence Rules. September
5, 2000.
Commission Extends
Submissions Deadline for September 20 Hearing on Auditor Independence
Rule Proposals, August 30, 2000.
Extension of time period to submit materials for public hearing on September
20, 2000; location of hearings: Revision of the Commission's Auditor Independence
Requirements. August 29, 2000.
More Information
on 2nd Hearing, September 13. August 17, 2000.
Transcript of the First Public Hearing on Auditor Independence , July
26, 2000
Notice of Additional
Hearings, August 10, 2000.
Public Testimony Regarding Auditor Independence and the SEC's Proposal,
Presented on July 26, 2000.
SEC Announces
Schedule of Witnesses for Public Hearing on Auditor Independence; Schedule
of Appearances, Public Hearing, July 26, 2000, 9:00 am - 5:30 pm.
Public Hearing
on Auditor Independence Rule Proposal Formally Set for July 26, 2000
Notice of Hearings:
Revision of the Commission's Auditor Independence Requirements, July 7,
2000.
Proposal To Modernize
Auditor Independence Rules Available on SEC Website; First Public Hearing
To Be Held July 26, 2000
Comments on proposed rule: Revision of the Commission's Auditor Independence
Requirements.
Revision of the
Commission's Auditor Independence Requirements (Comments are due on or
before September 25, 2000). June 30, 2000.
Remarks by Chairman
Arthur Levitt at the Open Meeting on Proposals To Modernize Auditor Independence
Rules. June 27, 2000.
Fact Sheet on the
Commission's Proposal To Modernize the Rules Governing the Independence
of the Accounting Profession, June 27, 2000.
SEC Approves Issuance of Auditor Independence Rule Proposal, June 27,
2000.
Chairman Levitt
Issues Statement on the Report and Recommendations of the Panel on Audit
Effectiveness. June 6, 2000.
SEC Chairman Levitt Proposes Rulemaking, Other Measures To Maintain Quality
of Financial Reporting; Concerned About Auditor Independence. May 10,
2000.