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Current Activities



 

 Current Standard-Setting and Related Rulemaking Activities

 
TitleDocket No.StatusEffective DatE
Proposed Framework for Reorganization of PCAOB Auditing Standards and Related Amendments to PCAOB Auditing Standards and Rules040Comment Period Closed
Auditing Standard on Related Parties and Related Amendments to PCAOB Auditing Standards038Adopted, Pending SEC Action
Concept Release on Auditor Independence and Audit Firm Rotation037Comment Period Closed
Auditing Standard on Auditing Supplemental Information Accompanying Audited Financial Statements and Related Amendments to PCAOB Standards036Approved by SEC
For audits of fiscal years ending on or after June 1, 2014
Attestation 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 Standards035Approved by SEC
For examination engagements and review engagements of fiscal years ending on or after June 1, 2014
Proposed Auditing Standards on the Auditor's Report and the Auditor's Responsibilities Regarding Other Information and Related Amendments034Comment Period Closed
Concept Release on Possible Rulemaking Approaches to Complement Application of Section 105(c)(6) of the Sarbanes-Oxley Act of 2002031Comment Period Closed
Auditing Standard on Communications with Audit Committees and Related Amendments to PCAOB Standards030Approved by SEC
For audits of fiscal years beginning on or after Dec. 15, 2012
Improving Transparency Through Disclosure of Engagement Partner and Certain Other Participants in Audits029Comment Period Closed
Proposed Auditing Standard Related to Confirmation and Related Amendments to PCAOB Standards028Comment Period Closed
   
 

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