The Rulemaking Docket shows the progress of each rule under consideration by the PCAOB. Each rule is assigned a docket number and all related materials, including PCAOB releases and comment letters, rule filings with the SEC, and other related documents can be found under that docket number. All dockets, whether open or closed for comment, are available here.
The PCAOB encourages all interested parties to comment on proposed rules.
PCAOB rules do not take effect unless approved by the SEC.