News
March 20, 2003

Something Old; Something New -- Amendments to the SEC's Auditor Independence Rules

Arnold & Porter Advisory

Just two years after adopting controversial and sweeping changes to its auditor independence rules in 2000, the Securities and Exchange Commission (the "Commission") was back at the drawing board at a January 22, 2003 open meeting at which the Commission adopted final rules on a range of auditor independence issues. These rules were mandated by Section 208 of the Sarbanes-Oxley Act of 2002 (the "Act"), which required the Commission to write rules implementing most of Title II of the Act, "Auditor Independence," within 180 days after enactment.

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Richard E. Baltz
Richard E. Baltz
Senior Counsel
Washington, DC
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