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Qualifications of Accountants

---
identifier: "/us/fr/2021-02615"
source: "fr"
legal_status: "authoritative_unofficial"
title: "Qualifications of Accountants"
title_number: 0
title_name: "Federal Register"
section_number: "2021-02615"
section_name: "Qualifications of Accountants"
positive_law: false
currency: "2021-02-09"
last_updated: "2021-02-09"
format_version: "1.1.0"
generator: "[email protected]"
agency: "Securities and Exchange Commission"
document_number: "2021-02615"
document_type: "rule"
publication_date: "2021-02-09"
agencies:
  - "Securities and Exchange Commission"
cfr_references:
  - "17 CFR Part 210"
rin: "3235-AM63"
fr_citation: "86 FR 8686"
fr_volume: 86
docket_ids:
  - "Release No. 33-10876A"
  - "34-90210A"
  - "FR-88A"
  - "IA-5613A"
  - "IC-34052A"
  - "File No. S7-26-19"
effective_date: "2021-06-09"
fr_action: "Final rule; correction."
---

#  [Corrected]

**AGENCY:**

Securities and Exchange Commission.

**ACTION:**

Final rule; correction.

**SUMMARY:**

This document makes technical corrections to amendments to update certain auditor independence requirements adopted in Release No. 33-10876 (October 16, 2020) (“Adopting Release”), which was published in the *Federal Register* on December 11, 2020.

**DATES:**

Effective June 9, 2021.

**FOR FURTHER INFORMATION CONTACT:**

Peggy Kim, Senior Special Counsel, Office of the Chief Accountant, at (202) 551-5300, Securities and Exchange Commission, 100 F Street NE, Washington, DC 20549.

**SUPPLEMENTARY INFORMATION:**

We are making technical amendments to correct § 210.2-01. Specifically, this document amends Instruction 2 published in the Adopting Release. Instruction 2.c is amended to correct a citation to § 210.2-01.

In document FR doc. 2020-23364, which was published in the *Federal Register* on Friday, December 11, 2020, at 85 FR 80508, the following correction is made:

§ 210.2-01

**17 CFR Part 210**

1. On page 80541, in the first column, under “§ 210.2-01” in Instruction 2.c, “Revising paragraphs (c)(1)(ii)(A) introductory text” is corrected to read “Revising paragraph (c)(1)(ii)(A)( *1* ) introductory text.”

Dated: February 4, 2021.

Vanessa A. Countryman,

Secretary.