Document Type
Article
Publication Date
1942
Abstract
The Securities and Exchange Commission today announced the adoption of an amendment to Rule 2-01 of Regulation S-X dealing with the qualifications of accountants certifying financial statements required to be filed with it. The amendment makes it clear that, in determining whether certifying accountants are in fact independent as to a particular company, there should be taken into account the circumstances surrounding not only the work done in certifying statements filed with the Commission, but also other work done for the particular company by such accountants, including the certification of any financial statements which have been published or otherwise made generally available to security holders, creditors, or the public.
Relational Format
article
Series Title
Accounting Series Release No. 037;Securities Act of 1933 Release No. 2878;Securities Exchange Act of 1934 Release No. 3328;Investment Company Act of 1940 Release No. 403
Recommended Citation
United States. Securities and Exchange Commission, "Securities and Exchange Commission today announced the adoption of an amendment to Rule 2-01 of Regulation S-X dealing with the qualifications of accountants certifying financial statements required to be filed with it" (1942). Federal Publications. 126.
https://egrove.olemiss.edu/acct_fed/126