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 10.28.25 | Publications U.S. and Allies Tighten Russia Energy Sanctions to Weaken the Russian War Economy 10.15.25 | Publications Simpson Thacher Sustainability and ESG: Regulatory Update – October 2025 10.09.25 | Publications SEC Provides Guidance Enabling IPO Issuers to Access the Market During a Government Shutdown Related Services Related Practice Areas Corporate Capital Markets Debt Related Client Solutions Corporate Governance