PCAOB Rule 1002 governs the computation of periods of time prescribed in or allowed by the Board's rules or orders. Under Rule 1002, federal legal holidays affect the computation of these time periods in certain circumstances. The Note to Rule 1002 provides that the Secretary will maintain a list of federal legal holidays. For 2013, those holidays are:
| January 1 |
New Year's Day |
| January 21 |
Birthday of Martin Luther King, Jr. |
| February 18 |
Washington's Birthday |
| May 27 |
Memorial Day |
| July 4 |
Independence Day |
| September 2 |
Labor Day |
| October 14 |
Columbus Day |
| November 11 |
Veterans Day |
| November 28 |
Thanksgiving Day |
| December 25 |
Christmas Day |