Currently, under Rule 2–01(c)(1)(ii)(A) (the “Loan Provision”), an accountant is not independent if the accounting firm, any covered person in the firm, or any of his or her immediate family members has any loans (including any margin loan) to or from an audit client, or certain other entities or persons related to the audit client. [ 34] 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 We are proposing the amendments pursuant to 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, and Sections 203 and 211 of the Investment Advisers Act. C. Small Entities Subject to the Proposed Rules Prior to the adoption of these amendments, Rule 2–01(f)(7)(ii)(B) explained that the “partner[s] performing a second level of review to provide additional assurance . . .” are considered “concurring or reviewing partners.” [ 57] Specifically, where an audit client is looking to potentially change auditors, an audit client would be able to select from a broader group of auditors to perform audit services related to the audit client's IPO even if the auditor had provided prohibited services or had prohibited relationships in the second or third year prior to filing the IPO. However, the audit industry is already highly concentrated, especially with respect to IPOs, [ 88]

switching costs) for both affected companies and their auditors when such transactions are delayed or never successfully completed. Controls: CH1-4 Gain, 2 Band EQ, Effect Send, MIC/Line Switch, CH5-6 Gain, Master 16 Digital Effect Section with Level, Master 2 Band EQ, Master Volume, Phantom Power.Finally, the proposed amendments likely would make it easier for covered persons and their immediate family members to obtain necessary consumer loans, as they would no longer need to be concerned about such loans categorically being deemed as independence impairing. Extremely compact, these machines are excellent for workshop and garage use, taking either 1 or 5kg wire spool sizes. As a result, we do not expect any potential change in the competitive dynamics among auditor firms to be significant. The Commission originally adopted this provision because certain creditor or debtor relationships “reasonably may be viewed as creating a self-interest that competes with the auditor's obligation to serve only investors' interest.” [ 35]

Furthermore, the proposed amendment might positively influence audit quality and financial reporting quality through improved auditor-client alignment. [ 79]

GYS MULTI PEARL MIG 210-2 INVERTER

Therefore, the positive pair factors of 210 are (1, 210), (2, 105), (3, 70), (5, 42), (6, 35), (7, 30), (10, 21) and (14, 15). 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.