Independence Reference Materials
May 12, 2017
- FAQ Application of the Commission's Rules on Auditor Independence (June 27, 2019)
- FAQ Application of the January 2003 Rules on Auditor Independence (August 13, 2003)
- Strengthening the Commission's Requirements Regarding Auditor Independence; Release Nos. 33-8183; 34-47265; 35-27642; IC-25915; IA-2103, FR-68 (January 28, 2003)
- Letter of Robert K. Herdman, Chief Accountant, SEC, to PricewaterhouseCoopers LLP and International Business Machines Corporation on planned sale by PricewaterhouseCoopers LLP of its global management consulting and technology services business to International Business Machines Corporation (July 30, 2002)
- Letter of Samuel L. Burke, Associate Chief Accountant, SEC, to KPGM, LLP re: KPMG LLP’s (KPMG U.K.) and KPMG Holding N.V.’s (KPMG - Netherlands) planned sale of their respective consulting businesses to Atos Origin S.A. (Atos) (July 26, 2002)
- Letter of Robert K. Herdman, Chief Accountant, SEC, to Grant Thornton LLP re: Bookkeeping (April 22, 2002)
- Letter of Samuel L. Burke, Associate Chief Accountant, SEC, to Florida Institute of Certified Public Accountants re: Bookkeeping (March 4, 2002)
- Letter of John M. Morrissey, Deputy Chief Accountant, SEC, to PricewaterhouseCoopers LLP re: PricewaterhouseCoopers LLP/Unifi Transaction (Dec. 21, 2001)
- Letter of Samuel L. Burke, Associate Chief Accountant, SEC, to BDO Seidman LLP re: Retired Partner (Aug. 16, 2001)
- Letter of John M. Morrissey, Deputy Chief Accountant, SEC, to Lawrence Keeshan in response to PricewaterhouseCoopers LLP, Corporate Value Consulting Transaction letter to the Office of the Chief Accountant (Aug. 30, 2001)
- Commission Policy Statement on the Establishment and Improvement of Standards Related to Auditor Independence; Release Nos. 33-7993; 34-44557; IC-25066; FR-50A (Rescission of the Independence Standards Board; July 17, 2001)
- Order Denying Request for Reconsideration re: KPMG Peat Marwick LLP, Release No. 34-44050 (March 8, 2001)
- Opinion of the Commission re: KPMG Peat Marwick LLP, Release No. 34-43862 (January 19, 2001)
- Letter of Lynn E. Turner, Chief Accountant, SEC, to J. Terry Strange, KPMG (October 16, 2000)
- Letter of Lynn E. Turner, Chief Accountant, SEC, to Antonio Rosati, Director of Issuers Division, Commissione Nazionale per le Societa e la Borsa (August 24, 2000)
- Letter of Lynn E. Turner, Chief Accountant, SEC, to Kathryn A. Oberly, Esq., Ernst & Young - Ernst & Young/Cap Gemini Transaction (May 25, 2000)
- Letter of Lynn E. Turner, Chief Accountant, SEC, to Nigel Buchanan, PWC (July 26, 1999)
- Letter of Lynn E. Turner, Chief Accountant, SEC, to Michael Conway, KPMG Peat Marwick LLP (Jan. 7, 1999)
- Letter of Lynn E. Turner, Chief Accountant, SEC, to Jeff Yabuki, American Express Financial Advisors (Nov. 2, 1998)
- Letter of Lynn E. Turner, Chief Accountant, SEC to Michael Gleespen, Century Business Services (Nov. 2, 1998)
- Letter of Lynn E. Turner, Chief Accountant, SEC, to Terry Putney, H&R Block Business Services (Nov. 2, 1998)
- Letter of W. Scott Bayless, Assistant Chief Accountant, SEC, to Larry Edgerton, Elms, Faris & Co. (June 7, 1996)
- Letter of Edmund Coulson, Chief Accountant, SEC, to Robert Mednick, Arthur Andersen (June 20, 1990)
- Letter of Jonathan G. Katz, Secretary, SEC, to Duane R. Kullberg, Arthur Andersen (February 14, 1989)
Last Reviewed or Updated: May 12, 2017