By Nicole Runyan, Gary Granik, William Tuttle and Robert Spiro ( July 17, 2019, 4:50 PM EDT) -- On June 18, 2019, the U.S. Securities and Exchange Commission adopted amendments to Rule 2-01 of Regulation S-X, which sets forth the SEC's auditor independence standards, changing the analysis of whether an audit firm is independent if it has a lending relationship with certain shareholders of an audit client at any time during an audit or other professional engagement period.[1]...
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