The Office of the Chief Accountant of the U.S. Securities and Exchange Commission (SEC) has published “Audit Committees and Auditor Independence,” a 2-page brochure that highlights certain commission rules and other authoritative pronouncements relevant to audit committee oversight responsibilities regarding the auditor’s independence. Its goal is to help audit committee members and boards of directors in their consideration of auditor independence issues.

The brochure is also located on the SEC’s website at http://www.sec.gov/info/accountants/audit042707.htm.