Securities and Exchange Commission: Qualifications of Accountants

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 § 210.2–01. Specifically, this document amends Instruction 2 published in the Adopting Release. Instruction 2.c is amended to correct a citation to § 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:
§ 210.2–01 [Corrected]

• 1. On page 80541, in the first column,
     under ‘‘§ 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