United States Government Publishing Office publisher pbl distributor dst United States National Archives and Records Administration Office of the Federal Register author aut Government Organization text government publication eng FR Regulatory Information 2002_register executive 2010-09-23 article Part VII Rules and Regulations D09002ee1c81bc9c8 D09002ee1c81bcbdf United States Securities and Exchange Commission originator org United States Government Agency or Subagency The Securities and Exchange Commission (the "Commission") is adopting rules to assure a continuing and orderly flow of information to investors and the U.S. capital markets and to minimize any potential disruptions that may occur as a result of the indictment of Arthur Andersen LLP. In addition, the Commission is modifying, in a manner appropriate for the protection of investors, the requirements for including audited financial statements in registration statements under the Securities Act of 1933 and filings required by the Trust Indenture Act of 1939 by registrants that are unable to or elect not to have Andersen issue a manually signed audit report, if the audit report was not issued on or before March 14, 2002. The rules the Commission adopts today, as well as the interpretations set forth in this release, are necessary to effect these modifications. The Commission emphasizes that companies should make their own independent decisions regarding completion of current audits and that these actions are intended only to provide neutral flexibility for companies as they make those decisions. In the document, the Commission also publishes companion orders relating to, among other matters, the inclusion of financial statements in filings under the Securities Exchange Act of 1934, the Investment Advisers Act of 1940, the Investment Company Act of 1940 and the Public Utility Holding Company Act of 1935 where those filings would have included audited or reviewed financial statements for which Andersen had been engaged as the independent public accountant. To further an understanding of the interactions between the rules we adopt today, the interpretations set forth in this document and the exemptions provided in the orders, this document includes a description of a number of actions taken in those orders. 67 FR 13518 https://www.govinfo.gov/app/details/FR-2002-03-22/02-6947 02-6947 fr22mr02-17 RIN 3235-AI46 8010-01-P Release Nos. 33-8070, 34-45590 35-27503 39-2395 IA-2018 IC-25464 FR-62 File No. S7-03-02 https://www.govinfo.gov/app/details/FR-2002-03-22/02-6947 https://www.govinfo.gov/content/pkg/FR-2002-03-22/html/02-6947.htm https://www.govinfo.gov/content/pkg/FR-2002-03-22/pdf/02-6947.pdf Accountants Accounting Reporting and Recordkeeping Requirements Securities Small Business Investment Companies Trusts and Trustees 27 p. 13518 13544 67 FR 13518 Title 17 Part 210 17 CFR Part 210 Title 17 Part 228 17 CFR Part 228 Title 17 Part 229 17 CFR Part 229 Title 17 Part 230 17 CFR Part 230 Title 17 Part 240 17 CFR Part 240 Title 17 Part 249 17 CFR Part 249 Title 17 Part 260 17 CFR Part 260 RIN 3235-AI46 Requirements for Arthur Andersen LLP Auditing Clients; Federal Register Vol. 67, Issue RULE 02-6947 VII SECURITIES AND EXCHANGE COMMISSION 2002-03-18 Release Nos. 33-8070, 34-45590 35-27503 39-2395 IA-2018 IC-25464 FR-62 File No. S7-03-02 8010-01-P 02-6947 Temporary final rules and final rules.

The Securities and Exchange Commission (the "Commission") is adopting rules to assure a continuing and orderly flow of information to investors and the U.S. capital markets and to minimize any potential disruptions that may occur as a result of the indictment of Arthur Andersen LLP. In addition, the Commission is modifying, in a manner appropriate for the protection of investors, the requirements for including audited financial statements in registration statements under the Securities Act of 1933 and filings required by the Trust Indenture Act of 1939 by registrants that are unable to or elect not to have Andersen issue a manually signed audit report, if the audit report was not issued on or before March 14, 2002. The rules the Commission adopts today, as well as the interpretations set forth in this release, are necessary to effect these modifications. The Commission emphasizes that companies should make their own independent decisions regarding completion of current audits and that these actions are intended only to provide neutral flexibility for companies as they make those decisions. In the document, the Commission also publishes companion orders relating to, among other matters, the inclusion of financial statements in filings under the Securities Exchange Act of 1934, the Investment Advisers Act of 1940, the Investment Company Act of 1940 and the Public Utility Holding Company Act of 1935 where those filings would have included audited or reviewed financial statements for which Andersen had been engaged as the independent public accountant. To further an understanding of the interactions between the rules we adopt today, the interpretations set forth in this document and the exemptions provided in the orders, this document includes a description of a number of actions taken in those orders.

March 18, 2002, except Temporary Notes 1T, 2T and 3T preceding Sec. 210.3-01; Sec. 228.304T; Temporary Notes 1T and 2T in Sec. 228.310; Secs. 228.601T, 229.304T, 229.601T, 230.427T; Instruction 2T following paragraph (b)(2)(iv) in Sec. 230.428; and the amendments to Form 20-F will be effective from March 18, 2002 to December 31, 2002. Investors with questions can call a special hotline maintained by the Commission's Office of Investor Education and Assistance at 1-800-SEC-0330 or e-mail the office at help@sec.gov. Accountants Accounting Reporting and Recordkeeping Requirements Securities Small Business Investment Companies Trusts and Trustees Reporting and recordkeeping requirements: Arthur Andersen LLP; audited financial statements modification as a result of indictment, cfhotline@sec.gov help@sec.gov IMOCA@sec.gov marketreg@sec.gov oca@sec.gov www.sec.gov Vol. 67, no. 56 Office of the Federal Register, National Archives and Records Administration 2002-03-22 continuing daily deposited born digital 616 p. Table of Contents: AE 2.7: GS 4.107: AE 2.106: KF70.A2 https://www.govinfo.gov/app/details/FR-2002-03-22 P0b002ee1809dab12 0097-6326 0042-1219 0364-1406 769-004-00000-9 000582072 f:fr22mr02 https://www.govinfo.gov/app/details/FR-2002-03-22 https://www.govinfo.gov/content/pkg/FR-2002-03-22/pdf/FR-2002-03-22.pdf https://www.govinfo.gov/content/pkg/FR-2002-03-22/xml/FR-2002-03-22.xml fdlp 13245 13551 DGPO 2010-09-23 2024-06-07 FR-2002-03-22 machine generated eng FR FR-2002-03-22 67 56