The SEC’s Office of the Chief Accountant would prefer that the notices required by 1934 Act Rule 10A-1 be submitted via email, according to recent guidance. The rule permits notices to be provided by facsimile, telegraph, personal delivery or any other means as long as it is received by OCA within the required time period. OCA believes that email provides the most timely receipt and attention. The Rule 10A-1 notice may be submitted via email to 10Aletters@sec.gov.

Section 10A requires, among other things, that the auditor of an issuer's financial statements report to the board of directors certain uncorrected illegal acts of the issuer, and that the issuer notify the Commission that it has received such a report. If the issuer fails to provide the notice, the auditor is required by Section 10A to furnish directly to the Commission the report that was given to the Board.

OCA also strongly encourages the use of email for SEC Practice Section report notifications. Under SEC Practice Section Appendix 1, which was adopted by the PCAOB, firms may satisfy their notification requirements to confirm the cessation of an auditor-client relationship by faxing a copy to OCA. The May 7 guidance advises that OCA has established a dedicated electronic mailbox to facilitate more timely and efficient submissions of the notification letter than fax or regular mail. The email address is SECPSletters@sec.gov. The email date will be deemed the notification date.

The submission should include the exact name of the registrant and the SEC file number that appears on the cover page of the Form 10-K. If the cessation of the client-auditor relationship affects multiple SEC registrants, such as a parent with publicly-registered subsidiaries or a series of mutual funds, the exact name of each registrant and each SEC file number should be included.