# Commission Guidance Regarding Independent Public Accountant Engagements Performed Pursuant to Rule 206(4)-2 Under the Investment Advisers Act of 1940
> **US Securities and Exchange Commission** · Interpretation. · Published 2010-01-11 · Effective 2010-03-12 · 75 FR 1492
## Document
- **Document number:** 2010-19
- **Category:** other
- **Agency:** US Securities and Exchange Commission
- **Federal Register citation:** 75 FR 1492
- **CFR reference:** 17 CFR 276
- **Publication date:** 2010-01-11
- **Effective date:** 2010-03-12
- **Docket:** Release Nos. IA-2969
## Abstract

The Securities and Exchange Commission (the "Commission") is publishing interpretive guidance for independent public accountants in connection with the adoption of amendments to Rule 206(4)-2 under the Investment Advisers Act of 1940 (the "Custody Rule"). This guidance provides direction with respect to the independent verification and internal control report as required under the amended Custody Rule.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2010/01/11/2010-19/commission-guidance-regarding-independent-public-accountant-engagements-performed-pursuant-to-rule)
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