Rule 1002 Notice

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PCAOB OFFICE OF THE SECRETARY

Rule 1002 Notice

2026 Federal Legal Holidays1

PCAOB Rule 1002 governs the computation of periods of time prescribed in or allowed by the Board's rules or orders.  Under Rule 1002, federal legal holidays affect the computation of these time periods in certain circumstances.  The Note to Rule 1002 provides that the Secretary will maintain a list of federal legal holidays.  For 2026, those holidays are:

January 1New Year's Day
January 19Birthday of Martin Luther King, Jr.
February 16Washington's Birthday
May 25Memorial Day
June 19Juneteenth National Independence Day
July 3Independence Day
September 7Labor Day
October 12Columbus Day
November 11Veterans Day
November 26Thanksgiving Day
December 25  Christmas Day

1 5 U.S.C. 6103