SEC 出台审计师独立性新规范

SEC出台审计师独立性判别新规范,赴美上市的留意了……

SEC条例S-X(“存款规则”)第2-01(c)(1)(二)(A)普通规则,假如审计员与其审计客户有存款关系,则审计员不独立。近年来,SEC委员会看法到,在某些状况下,现有的存款预备金能够没有按原方案运作。

修正案将偏重于对实际受益所有权的剖析,而不是记载所有权和实益所有权;用严重妨碍测试取代现有的百分之十的股东持股测试。

以下是来自SEC的最新通告

SEC Adopts Amendments to Improve the Application of the Auditor Independence Rules to Loan Provision

FOR IMMEDIATE RELEASE

2019-98

Washington D.C.,June 18,2019—

The Securities and Exchange Commission adopted amendments to the auditor independence rules relating to the analysis that must be conducted to determine whether an auditor is independent when the auditor has a lending relationship with certain shareholders of an audit client.

The Commission has become aware of circumstances where the existing rules capture relationships that otherwise do not bear on the impartiality or objectivity of the auditor.The amendments are intended to focus the rules on those lending relationships that reasonably may bear on external auditors’impartiality or objectivity and,in so doing,improve the application of the Loan Provision for the benefit of investors while reducing compliance burdens.

“This rulemaking reflects the staff’s extensive experience and judgment,and I thank them for their continued commitment to retrospective review,”said SEC Chairman Jay Clayton.“The amendments we are adopting today will more effectively identify debtor-creditor relationships that could impair an auditor’s objectivity and impartiality,as opposed to certain more attenuated relationships that are unlikely to pose such threats.”

These amendments will become effective 90days after they are published in the Federal Register.

***

FACT SHEET

Auditor Independence With Respect to Certain Loans or Debtor-Creditor Relationships

SEC Seriatim Approval

Action

The Commission adopted amendments to the auditor independence rules relating to the analysis that must be conducted to determine whether an auditor is independent when the auditor has a lending relationship with certain shareholders of an audit client.The amendments are intended to more effectively identify debtor-creditor relationships that could impair an auditor’s objectivity and impartiality,as opposed to certain more attenuated relationships that are unlikely to pose such threats.

Highlights

Rule 2-01(c)(1)(ii)(A)of Regulation S-X (the “Loan Provision”)generally provides that an auditor is not independent if that auditor is in a lending relationship with its audit client.In recent years,the Commission has become aware that,in certain circumstances,the existing Loan Provision may not have been functioning as it was intended.

The amendments will focus the analysis on beneficial ownership rather than on both record and beneficial ownership;replace the existing ten percent bright-line shareholder ownership test with a significant influence test;add a known through reasonable inquiry standard with respect to identifying beneficial owners of the audit client’s equity securities;and exclude from the definition of audit client,for a fund under audit,any other funds that otherwise would be considered affiliates of the audit client under the rules for certain lending relationships.

What’s next?

These amendments will become effective 90days after they are published in the Federal Register.

SEC 出台审计师独立性新标准

 

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