Comments on the SEC’s Proposed Rule titled “Strengthening the Commission’s Requirements Regarding Auditor Independence are available here:
https://www.sec.gov/rules/proposed/s74902.shtmlLinks to an external site.
You can see comments by various firms, groups, and individuals, including each of the Big 4, the second-tier and other audit firms.
Read the submissions of
- (a) Deloitte
- (b) Ernst & Young
- (c) Lynn Turner, former Chief Accountant of the SEC
- (d) Mark Anson, Chief Investment Officer, the California Public Employees’ Retirement System.
https://www.sec.gov/rules/proposed/s74902/deloitte1.htmLinks to an external site.
https://www.sec.gov/rules/proposed/s74902/ernstyoung1.htmLinks to an external site.
https://www.sec.gov/rules/proposed/s74902/lturner011303.htmLinks to an external site.
https://www.sec.gov/rules/proposed/s74902/manson1.htmLinks to an external site.
Required:
Critically evaluate the partner compensation rules from SEC’s FRR No.68 (2003).
Question:
- How can the rule be improved?
Note:
Your answer must include references to the above four comments, but you are free to use material from other commenters.
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