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79 SEC Docket 1 (2003)

handle is hein.journals/secdoc79 and id is 1 raw text is: CCH SEC DOCKET Volume 79, Issue No. 1 January 27, 2003 Releases in this Volume Release No. Page Securities Act of 1933: 8154 ................................... 3 Securities Exchange Act of 1934: 46932-46950 ................. 58 Public Utility Holding Company Act: 27609-27610 ............. 104 Investment Advisers Act of 1940: 2088 ........................ 108 Investment Company Act of 1940: 25838-25843 ............... 108 Litigation: 17868-17874 ................................... 11 Accounting and Auditing Enforcement: 1679 ................... 117 Financial Reporting: 64 ..................................... 121 This listing covers releases issued from 11/29/2002-12/05/2002. This listing does not affect the legal status of any document published in this issue. SIGNIFICANT ITEM PROPOSED RULE 33-8154 S749-02 Strengthening the Commission's Requirements Regarding Audi- tor Independence The Commission is proposing amendments to its existing re- quirements regarding auditor independence to enhance the independence of accountants that audit and review finan- cial statements and prepare attestation reports filed with the Commission. The proposed rules recognize the critical role played by audit committees in the financial reporting process and the unique position of audit committees in assuring auditor independence. As directed by Section 208(a) of the Sarbanes-Oxley Act of 2002, the Commission is proposing rules to: * Revise the Commission's regulations related to the non-audit services that, if provided to an audit client, would impair an accounting firm's independence; • Define the circumstances whereby an issuer's audit commit- tee can and should pre-approve all audit and allowable non-audit services provided to the issuer by the auditor of an issuer's financial statements;

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