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Rulemaking Releases & Comments

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.


 Docket List

040Proposed Framework for Reorganization of PCAOB Auditing Standards and Related Amendments to PCAOB Auditing Standards and RulesAuditing StandardComment Period Closed
039Amendments to Conform PCAOB Rules and Forms to the Dodd-Frank Act and Make Certain Updates and ClarificationsRulesApproved by SEC
038Auditing Standard on Related Parties and Related Amendments to PCAOB Auditing StandardsAuditing StandardAdopted, Pending SEC Action
037Concept Release on Auditor Independence and Audit Firm RotationEthics and Independence, RulesComment Period Closed
036Auditing Standard on Auditing Supplemental Information Accompanying Audited Financial Statements and Related Amendments to PCAOB StandardsAuditing StandardApproved 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 StandardsAttestation StandardsApproved by SEC
034Proposed Auditing Standards on the Auditor's Report and the Auditor's Responsibilities Regarding Other Information and Related AmendmentsAuditing StandardComment Period Closed
033Funding Rule Amendments for Allocating the Board’s Accounting Support Fee Among Issuers, Brokers, and DealersAccounting Support FeeApproved by SEC
032Temporary Rule for an Interim Inspection Program for the Audits of Brokers and DealersInspectionsApproved by SEC
031Concept Release on Possible Rulemaking Approaches to Complement Application of Section 105(c)(6) of the Sarbanes-Oxley Act of 2002Quality Control StandardComment Period Closed
030Auditing Standard on Communications with Audit Committees and Related Amendments to PCAOB StandardsAuditing StandardApproved by SEC
029Improving Transparency Through Disclosure of Engagement Partner and Certain Other Participants in AuditsAuditing Standard, RulesComment Period Closed
028Proposed Auditing Standard Related to Confirmation and Related Amendments to PCAOB StandardsAuditing StandardComment 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. FirmsInspections, InternationalApproved by SEC
026Auditing Standards Related to the Auditor's Assessment of and Response to Risk and Related Amendments to PCAOB StandardsAuditing StandardApproved by SEC
025Auditing Standard No. 7 – Engagement Quality Review and Conforming Amendment to the Board’s Interim Quality Control StandardsAuditing StandardApproved by SEC
024Amendments to Limit Board Rule 4003’s Fixed Periodic Inspection Requirement to Firms That Regularly Issue Audit ReportsInspectionsAdopted, Pending SEC Action
023Auditing Standard No. 6 – Evaluating Consistency Of Financial Statements and Conforming AmendmentsAuditing StandardApproved by SEC
022Amendments to Board Rules Relating to InspectionsInspectionsApproved by SEC
021Auditing Standard No. 5 – An Audit of Internal Control Over Financial Reporting That is Integrated with an Audit of Financial Statements Auditing StandardApproved by SEC
020Succeeding to the Registration Status of a Predecessor FirmRegistrationApproved by SEC
019Periodic Reporting by Registered Public Accounting FirmsFirm ReportingApproved by SEC
018Auditing Standard No. 4 – Reporting on Whether a Previously Reported Material Weakness Continues to ExistAuditing StandardApproved by SEC
017Ethics and Independence Rules Concerning Independence, Tax Services and Contingent FeesEthics and Independence, RulesApproved by SEC
016Temporary Transitional Rule Relating to PCAOB Auditing Standard No. 2Auditing StandardApproved by SEC
015Rule on Procedures Relating to Subpoena Requests in Disciplinary ProceedingsEnforcementComment Period Closed
014Conforming Amendments to PCAOB Interim Standards Resulting from the Adoption of PCAOB Auditing Standard No. 2Auditing StandardApproved by SEC
013Rules on Oversight of Non-U.S. Public Accounting FirmsInternationalApproved by SEC
012Auditing Standard No. 3 - Audit Documentation and Amendment to Interim Auditing StandardsAuditing StandardApproved by SEC
011Technical Amendments to Interim Standards Rules Interim StandardsApproved by SEC
010Auditing Standard No. 1 - References in Auditors' Reports to the Standards of the Public Company Accounting Oversight Board Auditing StandardApproved by SEC
009Rule Regarding Certain Terms Used in Auditing and Related Professional Practice StandardsAuditing StandardApproved by SEC
008Auditing Standard No. 2 - An Audit of Internal Control Over Financial Reporting Performed in Conjunction with an Audit of Financial StatementsAuditing StandardApproved by SEC
007Rule on Withdrawal from RegistrationRegistrationApproved by SEC
006Inspection of Registered Public Accounting FirmsInspectionsApproved by SEC
005Rules on Investigations and AdjudicationsEnforcementApproved by SEC
N/AEstablishment of Interim Professional Auditing StandardsAuditing StandardApproved by SEC
004Compliance with Auditing and Related Professional Practice Standards - Advisory GroupsAuditing StandardApproved by SEC
003Ethics Code for Board Members, Staff and Designated Contractors and ConsultantsEthics CodeApproved by SEC
002Board Funding - Establishment of Accounting Support FeeAccounting Support FeeApproved by SEC
001Registration System for Public Accounting FirmsRegistrationApproved by SEC
N/ABylaws of the Public Company Accounting Oversight BoardBylawsApproved by SEC


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