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Sarbanes-Oxley Update: SEC Adopts Final Rules Regarding Auditor Independence ( February 2003 )
On January 22, 2003, as required by the Sarbanes-Oxley Act of 2002, the Securities and Exchange Commission adopted final rules regarding auditor independence. The new rules impose more rigorous standards of independence for the external auditors of SEC reporting companies (including foreign private issuers) than under existing SEC rules.
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