What Is a Consent of Auditor? Going Public Lawyers

Item 601 of Regulation S-K requires issuers to file a Consent of Auditor as an exhibit to certain forms and files with the SEC including registration statements under the Securities Act of 1933, as amended (“Securities Act”).  A company’s Independent registered public accounting firm must provide a Consent of Auditor (an auditor’s consent and audit report) in the Securities Act registration statements and Annual Reports on Form 10-K.  The “Report of Independent Registered Public Accounting Firm” must contain a conformed signature of the accounting firm and date of issuance of the audit report.  The auditor’s report should appropriately identify all periods and financial statements that have been audited.  Failure to provide this information in the auditor’s report will likely cause the SEC to require that the company amend the relevant filing.

For more information about this securities law blog post, please contact Brenda Hamilton, Securities and Going Public Lawyer at 101 Plaza Real S, Suite 202 N, Boca Raton, Florida, (561) 416-8956.  This securities law blog post is provided as a general informational service to clients and friends of Hamilton & Associates Law Group and should not be construed as, and does not constitute legal advice on any specific matter, nor does this message create an attorney-client relationship.  Please note that the prior results discussed herein do not guarantee similar outcomes.

Hamilton & Associates | Going Public Lawyers
Brenda Hamilton, Securities Attorney
Going Public Lawyers
101 Plaza Real South, Suite 202 North
Boca Raton, Florida 33432
Telephone: (561) 416-8956
Facsimile: (561) 416-2855
www.SecuritiesLawyer101.com