# Commission Guidance Regarding Auditing, Attestation, and Related Professional Practice Standards Related To Brokers and Dealers
> **US Securities and Exchange Commission** · Interpretation. · Published 2010-10-01 · Effective 2010-10-01 · 75 FR 60616
## Document
- **Document number:** 2010-24657
- **Category:** other
- **Agency:** US Securities and Exchange Commission
- **Federal Register citation:** 75 FR 60616
- **CFR reference:** 17 CFR 241
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2010/10/01/2010-24657/commission-guidance-regarding-auditing-attestation-and-related-professional-practice-standards)
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