证券交易委员会近日宣布，对S-X法规第2-01条中的审计师独立性要求进行了最终修订。数十年的采用审计师独立框架的工作经验告诉我们，此次最终版修订对规则进行了现代化更新，使分析更有效地集中在可能对审计师的客观性和公正性构成威胁的关系和服务上。

最终版修订反映了根据委员会工作人员经过多年协商发现的反复出现的事实模式所做的更新，在这种情况下，有些关系和服务触发了违反技术独立性规则的行为，而并不一定损害审计师的客观性和公正性。这些关系触发了违反非实质性规则的行为，或者要求审计委员会对非实质性事项进行可能耗时的审查，从而使审计客户、审计师和审计委员会的时间、精力和其他资源从其他投资者保护工作中转移出来。最终版修订产生了审计师独立性要求，这些要求将用于评估特定的关系和服务，重点是保护投资者免受遭到对审计师客观性和公正性的威胁。

主席杰伊·克莱顿说：“今天的修正案反映了委员会长期以来公认的观点，即由客观、公正和熟练的专业人士进行的审计有助于保护投资者和增强投资者的信心。”这些现代化的审计师独立性要求将使审计客户、审计委员会和审计师集中于可能威胁到审计师的客观性和公正性的领域，从而可以增强对投资者的保护。他们还将通过增加发行人可以选择的合格审计公司的数量来提高竞争和改善审计质量。”

The Securities and Exchange Commission announced that it adopted final amendments to certain auditor independence requirements in Rule 2-01 of Regulation S-X. Informed by decades of staff experience applying the auditor independence framework, the final amendments modernize the rules and more effectively focus the analysis on relationships and services that may pose threats to an auditor’s objectivity and impartiality.  

The final amendments reflect updates based on recurring fact patterns that the Commission staff has observed over years of consultations in which certain relationships and services triggered technical independence rule violations without necessarily impairing an auditor’s objectivity and impartiality. These relationships either triggered non-substantive rule breaches or required potentially time-consuming audit committee review of non-substantive matters, thereby diverting time, attention, and other resources of audit clients, auditors, and audit committees from other investor protection efforts. The final amendments result in auditor independence requirements that will be used to evaluate specific relationships and services, with a focus on protecting investors against threats to the objectivity and impartiality of auditors.

“Today’s amendments reflect the Commission’s long-recognized view that an audit by an objective, impartial, and skilled professional contributes to both investor protection and investor confidence,” said Chairman Jay Clayton. “These modernized auditor independence requirements will increase investor protection by focusing audit clients, audit committees, and auditors on areas that may threaten an auditor’s objectivity and impartiality. They also will improve competition and audit quality by increasing the number of qualified audit firms from which an issuer can choose.”

(Source: www.sec.gov)

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