Rule 10A-1 under the Securities Exchange Act of 1934

Forms and Documents

Document	Type	Status	Availability
2025 03 07_90 FR 11558_3235-0468_30-Day Submission Notice.pdf.pdf	Supplementary Document	Uploaded 2025-03-07	Missing upstream
pia-m365.pdf	Supplementary Document	Uploaded 2025-03-03	Missing upstream
PRA10A-1 Supporting Statement 2025.pdf	Supporting Statement A	Uploaded 2025-03-03	Repair queued
2024 12 23_89 FR 104597_3235-0468_60-Day Collection Notice.pdf	Supplementary Document	Uploaded 2025-01-23	Repair queued

IC Document Collections

IC ID	Collection	Type	Status	Form
35174	Rule 10A-1 under the Securities Exchange Act of 1934	Instruction	Modified

ICR Details

OMB Control No: 3235-0468	ICR Reference No: 202412-3235-024
Status: Received in OIRA	Previous ICR Reference No: 201802-3235-002
Agency/Subagency: SEC	Agency Tracking No: CA-270-425
Title: Rule 10A-1 under the Securities Exchange Act of 1934
Type of Information Collection: Reinstatement without change of a previously approved collection	Common Form ICR:  No
Type of Review Request: Regular	Date Submitted to OIRA: 03/07/2025

	Requested	Previously Approved
Expiration Date	36 Months From Approved
Responses	10	0
Time Burden (Hours)	10	0
Cost Burden (Dollars)	0	0

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Abstract: If the board of directors of a registrant is informed by the auditor of the registrant’s financial statements that the auditor reasonably expects to resign the audit engagement or to modify its audit report due to an uncorrected illegal act committed by the registrant, that has a material effect on the registrant's financial statements, then Section 10A of the Securities Exchange Act requires that the registrant notify the Securities and Exchange Commission within one business day of that communication from the auditor. If the registrant does not notify the Commission within that period, then the auditor, within the next business day, must provide a copy of the report that it gave to the registrant's board directly to the Commission. Rule 10A-1 under the Exchange Act implements the reporting requirements in Section 10A.

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Authorizing Statute(s): US Code: 15 USC 78j-1 Name of Law: Securities Exchange Act of 1934
   PL: Pub.L. 104 - 67 10A Name of Law: Private Securities Litigation Reform Act of 1995
  

Citations for New Statutory Requirements: None

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

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Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	89 FR 104597	12/23/2024
30-day Notice:	Federal Register Citation:	Citation Date:
	90 FR 11558	03/07/2025
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 1

IC Title	Form No.	Form Name
Rule 10A-1 under the Securities Exchange Act of 1934

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ICR Summary of Burden

	Total Request	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	10	0	0	0	0	10
Annual Time Burden (Hours)	10	0	0	0	0	10
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: No

Burden Increase Due to:

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement:

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Annual Cost to Federal Government: $0

Does this IC contain surveys, censuses, or employ statistical methods? No

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination.     No

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination.     No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? No

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Common Form ICR:  No

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On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).

The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(i) Why the information is being collected;

(ii) Use of information;

(iii) Burden estimate;

(iv) Nature of response (voluntary, required for a benefit, or mandatory);

(v) Nature and extent of confidentiality; and

(vi) Need to display currently valid OMB control number;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.

Certification Date: 03/07/2025

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