Rulemaking Docket

The Rulemaking Docket shows the progress of each rule under consideration by the PCAOB. Each rule is assigned a docket number which is used to locate all materials related to that rule, including PCAOB releases and comment letters, rule filings with the Securities and Exchange Commission, and other documents. All dockets, whether open or closed for comment, are available here.

PCAOB rules do not take effect unless and until approved by the SEC.

No.
Title
Status
042Proposed Amendments Relating to the Supervision of Audits Involving Other Auditors and Proposed Auditing Standard—Dividing Responsibility for the Audit with Another Accounting FirmComment Period Open
Due July 29, 2016
041Concept Release on Audit Quality IndicatorsComment Period Closed
040Reorganization of PCAOB Auditing Standards and Related Amendments to PCAOB Auditing Standards and RulesApproved by SEC
039Amendments to Conform PCAOB Rules and Forms to the Dodd-Frank Act and Make Certain Updates and ClarificationsApproved by SEC
038Auditing Standard on Related Parties and Related Amendments to PCAOB Auditing StandardsApproved by SEC
037Concept Release on Auditor Independence and Audit Firm RotationComment Period Closed
036Auditing Standard on Auditing Supplemental Information Accompanying Audited Financial Statements and Related Amendments to PCAOB StandardsApproved by SEC
035Attestation Standards for Engagements Related to Broker and Dealer Compliance or Exemption Reports Required by the U.S. Securities and Exchange Commission and Related Amendments to PCAOB StandardsApproved by SEC
034Proposed Auditing Standards on the Auditor's Report and the Auditor's Responsibilities Regarding Other Information and Related AmendmentsComment Period Closed
033Funding Rule Amendments for Allocating the Board’s Accounting Support Fee Among Issuers, Brokers, and DealersApproved by SEC
032Temporary Rule for an Interim Inspection Program for the Audits of Brokers and DealersApproved by SEC
031Concept Release on Possible Rulemaking Approaches to Complement Application of Section 105(c)(6) of the Sarbanes-Oxley Act of 2002Comment Period Closed
030Auditing Standard on Communications with Audit Committees and Related Amendments to PCAOB StandardsApproved by SEC
029Improving Transparency Through Disclosure of Engagement Partner and Certain Other Participants in AuditsAdopted, Pending SEC Action
028Proposed Auditing Standard Related to Confirmation and Related Amendments to PCAOB StandardsComment Period Closed
027Rule Amendments Concerning the Timing of Certain Inspections of Non-U.S. Firms, and Other Issues Relating to Inspections of Non-U.S. FirmsApproved by SEC
026Auditing Standards Related to the Auditor's Assessment of and Response to Risk and Related Amendments to PCAOB StandardsApproved by SEC
025Auditing Standard No. 7 – Engagement Quality Review and Conforming Amendment to the Board’s Interim Quality Control StandardsApproved by SEC
024Amendments to Limit Board Rule 4003’s Fixed Periodic Inspection Requirement to Firms That Regularly Issue Audit ReportsAdopted, Pending SEC Action
023Auditing Standard No. 6 – Evaluating Consistency Of Financial Statements and Conforming AmendmentsApproved by SEC
022Amendments to Board Rules Relating to InspectionsApproved by SEC
021Auditing Standard No. 5 – An Audit of Internal Control Over Financial Reporting That is Integrated with an Audit of Financial Statements Approved by SEC
020Succeeding to the Registration Status of a Predecessor FirmApproved by SEC
019Periodic Reporting by Registered Public Accounting FirmsApproved by SEC
018Auditing Standard No. 4 – Reporting on Whether a Previously Reported Material Weakness Continues to ExistApproved by SEC
017Ethics and Independence Rules Concerning Independence, Tax Services and Contingent FeesApproved by SEC
016Temporary Transitional Rule Relating to PCAOB Auditing Standard No. 2Approved by SEC
015Rule on Procedures Relating to Subpoena Requests in Disciplinary ProceedingsComment Period Closed
014Conforming Amendments to PCAOB Interim Standards Resulting from the Adoption of PCAOB Auditing Standard No. 2Approved by SEC
013Rules on Oversight of Non-U.S. Public Accounting FirmsApproved by SEC
012Auditing Standard No. 3 - Audit Documentation and Amendment to Interim Auditing StandardsApproved by SEC
011Technical Amendments to Interim Standards Rules Approved by SEC
010Auditing Standard No. 1 - References in Auditors' Reports to the Standards of the Public Company Accounting Oversight Board Approved by SEC
009Rule Regarding Certain Terms Used in Auditing and Related Professional Practice StandardsApproved by SEC
008Auditing Standard No. 2 - An Audit of Internal Control Over Financial Reporting Performed in Conjunction with an Audit of Financial StatementsApproved by SEC
007Rule on Withdrawal from RegistrationApproved by SEC
006Inspection of Registered Public Accounting FirmsApproved by SEC
005Rules on Investigations and AdjudicationsApproved by SEC
N/AEstablishment of Interim Professional Auditing StandardsApproved by SEC
004Compliance with Auditing and Related Professional Practice Standards - Advisory GroupsApproved by SEC
003Ethics Code for Board Members, Staff and Designated Contractors and ConsultantsApproved by SEC
002Board Funding - Establishment of Accounting Support FeeApproved by SEC
001Registration System for Public Accounting FirmsApproved by SEC
N/ABylaws of the Public Company Accounting Oversight BoardApproved by SEC