Commission Guidance Regarding Auditing, Attestation, and Related Professional Practice Standards Related To Brokers and Dealers
SEC · other · Published 2010-10-01 · Effective 2010-10-01 · 75 FR 60616
Document
Document number
2010-24657
Federal Register citation
75 FR 60616
CFR reference
17 CFR 241
Type
Rule
Action
Interpretation.
Category
other
Agency
US Securities and Exchange Commission
Publication date
2010-10-01
Effective date
2010-10-01
Docket
Release No. 34-62991
Abstract
The Securities and Exchange Commission is publishing interpretive guidance to clarify the application of certain Commission rules, regulations, releases, and staff bulletins in light of the authority granted to the Public Company Accounting Oversight Board in the Dodd-Frank Wall Street Reform and Consumer Protection Act to establish auditing, attestation, and related professional practice standards governing the preparation and issuance of audit reports to be included in broker and dealer filings with the Commission.