# Qualifications of Accountants
> **US Securities and Exchange Commission** · Final rule; correction. · Published 2021-02-09 · Effective 2021-06-09 · 86 FR 8686
## Document
- **Document number:** 2021-02615
- **Category:** final-rule
- **Agency:** US Securities and Exchange Commission
- **Federal Register citation:** 86 FR 8686
- **CFR reference:** 17 CFR 210
- **Publication date:** 2021-02-09
- **Effective date:** 2021-06-09
- **Docket:** Release No. 33-10876A
## Abstract

This document makes technical corrections to amendments to update certain auditor independence requirements adopted in Release No. 33-10876 (October 16, 2020) ("Adopting Release"), which was published in the Federal Register on December 11, 2020.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2021/02/09/2021-02615/qualifications-of-accountants)
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