New SEC Rules to Help Eliminate Ratings Conflicts of Interest

September 15, 2014

Investors will have more power to challenge bad ratings.

Fri Reg and Accting - Law BooksThe Securities and Exchange Commission issued rules in late August ago to implement the Dodd-Frank Act requirement that rating agencies have policies and procedures for conducting a “look-back” review to determine whether the prospect of future employment by an issuer or underwriter influenced a credit analyst in determining a credit rating. If such influence is discovered, the rules indicate how the ratings should be revised.

New Rule 17g-8 requires that the NRSRO’s look-back review procedures must address instances in which a review determines that a conflict of interest influenced a credit rating by including, at a minimum, procedures that are reasonably designed to ensure that the NRSRO will:

  • Promptly determine whether the current credit rating must be revised so that it no longer is influenced by a conflict of interest and is solely a product of the documented procedures and methodologies the NRSRO uses to determine credit ratings.
  • Promptly publish, based on the determination of whether the current credit rating must be revised, a revised credit rating or an affirmation of the credit rating and with either publication include disclosures about the existence and impact of the conflict of interest.
  • If the credit rating is not revised or affirmed within 15 calendar days of the date of the discovery that the credit rating was influenced by a conflict of interest, publish a rating action placing the credit rating on watch or review and include with the publication an explanation that the reason for the action is the discovery that the credit rating was influenced by a conflict of interest.

The rules are part of a longer package of Dodd-Frank requirements for rating firms set out at the same time. They can be found here.

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