Publications Memos Go Back Requirements for Arthur Andersen LLP Auditing Clients 03.28.02 This memorandum describes the application of three recent SEC releases to filings under the 1933 Act and the 1934 Act as they relate to Arthur Andersen auditing clients. Authors and Contacts Arthur Robinson Of Counsel [email protected] +1-212-455-7086 Related Insights 11.19.25 | Publications California Climate Reporting Laws: Ninth Circuit Issues Partial Injunction and CARB Provides New Guidance as Compliance Deadlines Rapidly Approach 11.17.25 | Publications SEC Division of Corporation Finance Announces Limited Engagement on Exclusion of Shareholder Proposals for the Upcoming Proxy Season 11.13.25 | Publications Simpson Thacher Sustainability and ESG: Regulatory Update – November 2025 Related Services Related Practice Areas Corporate Capital Markets Debt Related Client Solutions Corporate Governance