AUD02 Requirements of the SEC, PCAOB, GAO, DOL

SEC rules: – Loans will impair independence, except those under normal lending arrangements. Give example of loans which do not impair independence.

Based on SEC rules, what is the maximum credit card balance an auditor may owe to an audit client who is a lender?

Covered persons under SEC include:

What is the audit and professional engagement period under SEC rules?