Current Activities

 Standard-Setting Activities

TitleDocket No.StatusEffective DatE
Reorganization of PCAOB Auditing Standards and Related Amendments to PCAOB Auditing Standards and Rules040Adopted, Pending SEC Action
Auditing Standard on Related Parties and Related Amendments to PCAOB Auditing Standards038Approved by SEC
For audits of financial statements for fiscal years beginning on or after Dec. 15, 2014, including reviews of interim financial information within these fiscal years
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
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