13 January 2003
Sarbanes Oxley: SEC Auditor Independence Proposals
FEE has responded to the US Securities and Exchange Commission’s proposals on auditor independence. The US Sarbanes-Oxley Act of 2002, requires the SEC to adopt the final rules on Auditor Independence. The SEC proposals address issues such as provision of non-audit services, audit partner rotation and the relationship between the independent auditor and the audit committee.