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Final Rule

Public Company Accounting Oversight Board Hearing Officers

Overview

The Securities and Exchange Commission ("Commission') is revising its regulations with respect to the method by which hearing officers of the Public Company Accounting Oversight Board ("Board' or "PCAOB') are appointed and removed from office. Specifically, the Commission is adopting a rule expressly requiring that the appointment or removal of a PCAOB hearing officer be subject to Commission approval.

Last Reviewed or Updated: March 28, 2019