Rules and Releases  

Rules

• Rule 4003: Frequency of Inspections
• Rule 4011: Statement by Foreign Registered Firms
• Rule 4012: Inspections of Foreign Registered Firms
• Rule 5113: Reliance on the Investigations of Non-U.S. Authorities
• Rule 6001: Assisting Non-U.S. Authorities in Inspections
• Rule 6002: Assisting Non-U.S. Authorities in Investigations

Releases

Adoption of PCAOB Rules 4011, 4012, 5113, 6001 and 6002

• PCAOB Release No. 2004-005: Final Rules Relating to the Oversight of Non-U.S. Public Accounting Firms (June 9, 2004) 
• PCAOB Release No. 2003-020: Briefing Paper: Oversight of Non-U.S. Public Accounting Firms (Oct. 28, 2003) 

Registration of Non-U.S. Public Accounting Firms

• PCAOB Release No. 2010-007: Consideration of Registration Applications from Public Accounting firms in Non-U.S. Jurisdictions Where There are Unresolved Obstacles to PCAOB Inspections (Oct. 7, 2010)
• PCAOB Release No. 2004-003: Registration Deadline for Non-U.S. Accounting Firms (March 11, 2004)
• PCAOB Roundtable: Soliciting Views on Foreign Auditor Registration (March 31, 2003)

Adoption of and Amendments to Rule 4003

• PCAOB Release No. 2009-003: Final Rule Concerning the Timing of Certain Inspections of Non-U.S. Firms, and Other Issues Relating to Inspections of Non-U.S. Firms (June 25, 2009)
• PCAOB Release No. 2008-007: Rule Amendments Concerning the Timing of Certain Inspections of Non-U.S. Firms, and Other Issues Relating to Inspections of Non-U.S. Firms (Dec. 4, 2008)
• PCAOB Release No. 2007-006: Retaining Rule 4003(d) Relating to Inspection Frequency (May 24, 2007)
• PCAOB Release No. 2003-008: Inspection of Registered Public Accounting Firms (Oct. 7, 2003)