Securities and Exchange Commission: Qualifications of Accountants

III. Backfitting, Forward Fitting, and Issue Finality Issuance of NUREG/CR–7002, Rev. 1 does not constitute backfitting as defined in 10 CFR 50.109, ‘‘Backfitting,’’ and as described in NRC Management Directive (MD) 8.4, ‘‘Management of Backfitting, Forward Fitting, Issue Finality, and Information Requests’’; affect issue finality of any approval issued under 10 CFR part 52, ‘‘Licenses, Certificates, and Approvals for Nuclear Power Plants’’; or constitute forward fitting as defined in MD 8.4, because, as explained in NUREG/CR–7002, Rev. 1, licensees are not required to comply with the positions set forth in that document. IV. Paperwork Reduction Act NUREG/CR–7002, Rev. 1, does not contain any new or amended collections of information subject to the Paperwork Reduction Act of 1995 (44 U.S.C. 3501 et seq.). Existing collections of information were approved by the Office of Management and Budget, approval numbers 3150–0011 and 3150– 0151. V. Congressional Review Act The NUREG/CR–7002, Rev. 1, is a rule as defined in the Congressional Review Act (5 U.S.C. 801–808). However, the Office of Management and Budget has not found it to be a major rule as defined in the Congressional Review Act. Dated: February 3, 2021. For the Nuclear Regulatory Commission. Mark D. Lombard, Deputy Director, Office of Nuclear Security and Incident Response. [FR Doc. 2021–02584 Filed 2–8–21; 8:45 am] BILLING CODE 7590–01–P 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