Incoterm9791.16.2.01
WebJan 15, 2024 · The effect of Rule 2-01 (d) is that an accounting firm with “appropriate quality controls will not be deemed to lack independence when an accountant did not know of the circumstances giving rise to the impairment and, upon discovery, the impairment is quickly resolved.” 2000 Adopting Release, at 65 FR 76052. Webcomplex,” and “audit and professional engagement period” in Rule 2-01. The Commission also proposed amending requirements relating to certain loans or debtor-creditor …
Incoterm9791.16.2.01
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WebOct 29, 2024 · On Oct. 16, 2024, the U.S. Securities and Exchange Commission (the SEC) adopted amendments to Rule 2-01 of Regulation S-X (the Amendments), the auditor independence rules.1 The Amendments are intended to more effectively focus the auditor independence analysis on those relationships or services that are more likely to pose …
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