Document ID: SEC-2021-0188-0001
Agency: sec
Document Type: Rule
Title: Qualifications of Accountants; Correction
Posted Date: 2021-02-09T05:00Z

[Federal Register Volume 86, Number 25 (Tuesday, February 9, 2021)]
[Rules and Regulations]
[Page 8686]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2021-02615]

=======================================================================
-----------------------------------------------------------------------

SECURITIES AND EXCHANGE COMMISSION

17 CFR Part 210

[Release No. 33-10876A; 34-90210A; FR-88A; IA-5613A; IC-34052A; File 
No. S7-26-19]
RIN 3235-AM63

Qualifications of Accountants

AGENCY: Securities and Exchange Commission.

ACTION: Final rule; correction.

-----------------------------------------------------------------------

SUMMARY: This document makes technical corrections to amendments to 
update certain auditor independence requirements adopted in Release No. 
33-10876 (October 16, 2020) (``Adopting Release''), which was published 
in the Federal Register on December 11, 2020.

DATES: Effective June 9, 2021.

FOR FURTHER INFORMATION CONTACT: Peggy Kim, Senior Special Counsel, 
Office of the Chief Accountant, at (202) 551-5300, Securities and 
Exchange Commission, 100 F Street NE, Washington, DC 20549.

SUPPLEMENTARY INFORMATION: We are making technical amendments to 
correct Sec.  210.2-01. Specifically, this document amends Instruction 
2 published in the Adopting Release. Instruction 2.c is amended to 
correct a citation to Sec.  210.2-01.
    In document FR doc. 2020-23364, which was published in the Federal 
Register on Friday, December 11, 2020, at 85 FR 80508, the following 
correction is made:

Sec.  210.2-01   [Corrected]

0
1. On page 80541, in the first column, under ``Sec.  210.2-01'' in 
Instruction 2.c, ``Revising paragraphs (c)(1)(ii)(A) introductory 
text'' is corrected to read ``Revising paragraph (c)(1)(ii)(A)(1) 
introductory text.''

    Dated: February 4, 2021.
Vanessa A. Countryman,
Secretary.
[FR Doc. 2021-02615 Filed 2-8-21; 8:45 am]
BILLING CODE 8011-01-P