The clarification, consolidation or simplification of compliance and reporting requirements under the rule for small entities; We believe that the root cause of auditor independence issues arising from mergers and acquisitions, however, generally differs from that arising from IPOs. In situations involving mergers and acquisitions, a pre-existing auditor-client relationship between the auditor and the merged company or the company being acquired is less likely, as compared to an IPO, and the timing of the transaction is generally shorter and more uncertain. As such, these transactions can give rise to auditor independence violations that are inadvertent and often difficult to contemplate in advance. [ 51] We understand that it is more common today for companies to enter into multi-company arrangements in delivering products or services and that audit firms may contribute to such multi-company arrangements, such as through intellectual property or access to data using common technology platforms. Do these arrangements present instances where an auditor's objectivity and impartiality would not be impaired even after considering the proposed amendments discussed in this release? If so, what further amendments should be considered to appropriately focus on relationships where it is more likely an auditor's objectivity and impartiality would be impaired? Since audit quality improvement increases financial reporting quality, this benefit likely would accrue to the overall investment community. [ 93] Should certain prohibited services and relationships continue to be an independence violation regardless of the transition framework such as if the

The HH Electronics VECTOR VRC-210 2 x 500w Portable PA System arrives with a pair of 10" Passive speakers, and a 6-Channel powered mixer with 500 watts aside. The ideal set-up for bands, conference, DJ, fitness, education and more. HH Electronics VECTOR VRC-210 2 x 500w Portable PA System Key Features: for those issuers that may have to delay an IPO to comply with Rule 2–01), or at least put them on the same footing as FPIs. [ 32] Additionally, the current ICC definition includes not just the investment companies that share an investment adviser or sponsor with an investment company audit client, it also includes any investment company advised by a sister investment adviser or has a sister sponsor. [ 26]consideration of all relevant facts and circumstances related to the auditor's objectivity and impartiality, as required by Rule 2–01(b), sufficient to mitigate against any potential risk that student loans obtained for multiple immediate family members could be significant? The #84 HOLLOW HANDLE allows for a custom screwdriver kit to fit each gun, with a magnetic shank that accepts four bits and a screw-on cap that keeps them in place. The LAW ENFORCEMENT HANDLE is a shorter and smaller diameter version of the #81 handle, with a magnetic version for fast bit changes and a clip-tip style that won't transfer magnetism. The proposed amendments to Rule 2–01 aim to reduce or remove certain practical challenges associated with the auditor independence analysis by focusing the analysis on those relationships and services that are more likely to pose a threat to an auditor's objectivity and impartiality. The proposed amendments are expected to expand the pool of eligible auditors and covered persons to undertake audit engagements without impairing auditors' independence. As a result, audit clients should have more options and audit costs may decrease. The potential expansion of eligible auditing service providers may also lead to better alignment between the audit client's needs and the auditor's expertise. The improved alignment between auditor specialties and audit clients could enable auditors to perform auditing services more efficiently and effectively, thus potentially reducing audit fees and increasing audit quality over the long term. Should we also adopt the proposed conforming amendment to Rule 2–01(f)(6) to include the reference to proposed paragraph (f)(14)(i)(E)? 2. Proposed Amendment To Audit and Professional Engagement Period

The F2-210 is powered by a 1.4GHz, quad-core ARM CPU and 1GB of system memory. It supports 4K/30fps video encoding and can accommodate an internal capacity of up to 32TB (two 16TB drives). This NAS supports RAID 0, RAID 1, JBOD, and single-disk configurations and the EXT4 and Btrfs file systems. A single 80mm three-speed fan prevents internal components from overheating. As with most of the NAS devices we review, you'll have to supply your own 2.5- or 3.5-inch SATA hard drives. Based on the passage of time, these transition and grandfathering provisions are no longer necessary. We propose deleting the current Rule 2–01(e) and reserving it for the proposed amendments discussed in Section II.D. Duc Dang, Senior Special Counsel, or Giles T. Cohen, Acting Chief Counsel, Office of the Chief Accountant, at (202) 551–5300; Alexis Cunningham, Assistant Chief Accountant, or Daniel Rooney, Assistant Chief Accountant, Chief Accountant's Office, Division of Investment Management, at (202) 551–6918; or Joel Cavanaugh, Senior Counsel, Investment Company Regulation Office, Division of Investment Management, at (202) 551–6792, U.S. Securities and Exchange Commission, 100 F Street NE, Washington, DC 20549. End Further Info End Preamble Start Supplemental Information SUPPLEMENTARY INFORMATION: Protec 400– Can withstand occasional or permanent voltage variations on the electrical supply. This equipped feature allows the Multi Pearl to be used on generators.

Add certain student loans and de minimis consumer loans to the categorical exclusions from independence-impairing lending relationships; is defined as “the entity whose financial statements or other information is being audited, reviewed or attested” [ 11] Moreover, we believe obtaining a student loan as a covered person poses a higher risk to the auditor's objectivity and impartiality because loans obtained while a covered person are likely more recent and thus may have a larger balance than loans obtained when such person was not a covered person. Additionally, a covered person obtaining a student loan from an audit client creates, at a minimum, an independence appearance issue that is not present when a non-covered person obtained a similar student loan from such audit client. In addition, the proposed exception would not encompass student loans obtained for a covered person's immediate family members. We are concerned that the amount of student loan borrowings could be significant when considering student loans obtained for multiple immediate family members and thus could impact an auditor's objectivity and impartiality. We are therefore limiting the exclusion to student loans obtained for the covered person's educational expenses. Considered together, we believe these proposed limitations appropriately balance the benefits of the proposed exception with its potential impact on the auditor's objectivity and impartiality. Request for Comment Extremely compact, these machines are excellent for workshop and garage use, taking either 1 or 5kg wire spool sizes. The proposed framework requires any independence violations resulting from a merger or acquisition to be corrected as promptly as possible. What is a reasonable period of time after the consummation of a merger or acquisition that would allow for an auditor to correct most types of violations covered by the proposed framework? Should the proposed amendments specify a maximum period of time for such corrections?

On August 17, 2018, the Commission updated a number of rules as part of its disclosure effectiveness initiative. [ 56] Compliance with the proposed amendments would require the use of professional skills, including accounting and legal skills. The proposed amendments are discussed in detail in Section II above. We discuss the economic impact, including the estimated costs, of the proposed amendments in Section III (Economic Analysis) above. E. Duplicative, Overlapping, or Conflicting Federal Rules Additional Guidance on the Reference to “Audit Client” when Referring to Persons Associated with the Audit Client in a Decision-Making Capacity, including the Beneficial Owner with Significant Influence The proposed amendments described in this release are being proposed under the authority set forth in Schedule A and Sections 7, 8, 10, and 19 of the Securities Act, Sections 3, 10A, 12, 13, 14, 17, and 23 of the Exchange Act, Sections 8, 30, 31, and 38 of the Investment Company Act of 1940, and Sections 203 and 211 of the Investment Advisers Act of 1940. Start List of Subjects List of Subjects in 17 CFR Part 210 iv) limiting the mortgage exclusion to mortgage loans “not obtained while the covered person in the firm was a covered person,” and provides a familiar principle for compliance purposes.audit committee and underwriters) in place at first time filers, and auditors are subject to heightened litigation risk around IPOs. [ 90] c. Proposed Amendments to Loans or Debtor-Creditor Relationships the improved financial reporting quality under the proposed amendments also would benefit audit clients as the higher quality of financial reporting could potentially reduce information asymmetry between auditors and their investors, improve firms' liquidity and decrease cost of capital. [ 74] Does the proposed amendment sufficiently focus the common control prong of the ICC definition on those relationships and services that are most likely to threaten auditor objectivity and impartiality? Should the analysis focus on the materiality of sister entities to the controlling entity, as proposed? Should the proposed student loan exception include a limit on the amount that may be outstanding? If so, what is the appropriate amount? 2. Proposed Amendment To Clarify the Reference to “a Mortgage Loan”

audit client's equity securities where the beneficial owner has significant influence over the audit client. As such, we are not able to identify those auditor-client relationships that would be impacted by the proposed amendments to the Business Relationships Rule. We therefore are not able to quantify the effects of these aspects of the proposed amendments. This is the best and most stable stand I've ever used, and I've had many, but it's not perfect and K&M are complacent about their Q.C, hence 2 stars total rating. The RFA directs us to consider alternatives that would accomplish our stated objectives while minimizing any significant adverse impacts on small entities. In connection with the proposed amendments, we considered certain types of alternatives, including: We are proposing to align the common control prong of the proposed ICC definition (proposed Rule 2–01(f)(14)(i)(D)) with the proposed common control prong for operating companies (proposed Rule 2–01(f)(4)(i)(B)), for the same reasons we discuss in Section II.A.1.a. As a result, proposed paragraph (f)(14)(i)(D)(The authority citation for part 210 continues to read as follows: End Amendment Part Start Authority Is the guidance related to “persons associated with the audit client in a decision-making capacity” and its application to the amended Loan Provision appropriate? Is further guidance needed to assist auditors and their clients in applying the recently amended Loan Provision and the proposed amendments? If so, what additional guidance is needed? Should we codify this guidance in our rules? D. Proposed Amendments for Inadvertent Violations for Mergers and Acquisitions According to aggregated information from PCAOB Forms 2, as of December 31, 2018, there were 1,862 audit firms registered with the PCAOB (of which 984 are domestic audit firms, with the remaining 878 audit firms located outside the United States). According to a report provided by Audit Analytics in 2018, the four largest accounting firms audit about 75 percent of accelerated and large accelerated filers [ 61]