Below is an amendment to ET sec. 101, Independence, related to the Public Company Accounting Oversight Board's reorganization of its auditing standards. (See PCAOB Release No. 2015-002.) The amendment was approved by the U.S. Securities and Exchange Commission ("SEC") on September 17, 2015, and is effective as of December 31, 2016. The current standard can be found here.

ET sec. 101 Amendment

  1. The note in paragraph .05 is deleted.