# Technical Amendment to Item 407 of Regulation S-K
> **US Securities and Exchange Commission** · Final rule; technical amendment. · Published 2008-10-02 · Effective 2008-09-30 · 73 FR 57237
## Document
- **Document number:** E8-23057
- **Category:** final-rule
- **Agency:** US Securities and Exchange Commission
- **Federal Register citation:** 73 FR 57237
- **CFR reference:** 17 CFR 229
- **Publication date:** 2008-10-02
- **Effective date:** 2008-09-30
- **Docket:** Release Nos. 33-8961
## Abstract

The Securities and Exchange Commission ("Commission") is making a technical amendment to Item 407 of Regulation S-K. The technical amendment updates a reference to Independence Standards Board Standard No. 1 ("ISB No. 1"), which was previously adopted by the Public Company Accounting Oversight Board ("PCAOB") as an interim standard but has been superseded by the PCAOB's newly adopted Ethics and Independence Rule 3526, Communication with Audit Committees Concerning Independence. The reference is being updated to refer to the "applicable requirements of the Public Company Accounting Oversight Board regarding the independent accountant's communications with the audit committee concerning independence."

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2008/10/02/E8-23057/technical-amendment-to-item-407-of-regulation-s-k)
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