# Qualifications of Accountants
> **US Securities and Exchange Commission** · Final rule. · Published 2020-12-11 · Effective 2021-06-09 · 85 FR 80508
## Document
- **Document number:** 2020-23364
- **Category:** final-rule
- **Agency:** US Securities and Exchange Commission
- **Federal Register citation:** 85 FR 80508
- **CFR reference:** 17 CFR 210
- **Publication date:** 2020-12-11
- **Effective date:** 2021-06-09
- **Docket:** Release No. 33-10876
## Abstract

The Securities and Exchange Commission ("Commission" or "SEC") is adopting amendments to update certain auditor independence requirements. These amendments are intended to more effectively focus the independence analysis on those relationships or services that are more likely to pose threats to an auditor's objectivity and impartiality.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2020/12/11/2020-23364/qualifications-of-accountants)
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