# Improper Influence on Conduct of Audits
> **US Securities and Exchange Commission** · Final rule. · Published 2003-05-28 · 68 FR 31820
## Document
- **Document number:** 03-13095
- **Category:** final-rule
- **Agency:** US Securities and Exchange Commission
- **Federal Register citation:** 68 FR 31820
- **CFR reference:** 17 CFR 240
- **Publication date:** 2003-05-28
- **Docket:** Release Nos. 34-47890
## Abstract

As directed by section 303 of the Sarbanes-Oxley Act of 2002, we are adopting rules to prohibit officers and directors of an issuer, and persons acting under the direction of an officer or director, from taking any action to coerce, manipulate, mislead, or fraudulently influence the auditor of the issuer's financial statements if that person knew or should have known that such action, if successful, could result in rendering the financial statements materially misleading.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2003/05/28/03-13095/improper-influence-on-conduct-of-audits)
---
*AI Analytics · CC0 1.0*