Ethics and Independence Rules and Related Information

Rule 3526 and an amendment to Rule 3523 were approved by the Securities and Exchange Commission on August 22, 2008, with varying effective dates.

• Adopted Rule and Amendment (4/22/2008)

Rules 3501, 3502, and 3520 to 3524 were approved by the Securities and Exchange Commission on April 19, 2006, with varying effective dates.

• Adopted Rules (7/26/2005)
• Technical Amendments (11/22/2005)

The following items relate to the Ethics and Independence Standards:

• Staff Questions and Answers - Ethics and Independence Rules Concerning Independence, Tax Services, and Contingent Fees (04/3/2007)
• PCAOB Release 2007-008: Proposed Ethics and Independence Rule 3526, Communication with Audit Committees Concerning Independence; Proposed Amendment to Rule 3523, Tax Services for Persons in Financial Reporting Oversight Roles; Implementation Schedule for Rule 3523 (7/24/2007)
• PCAOB Release 2007-002: Concept Release Concerning Scope Of Rule 3523, Tax Services For Persons In Financial Reporting Oversight Roles; Implementation Schedule For Rule 3523 (4/3/2007)
• PCAOB Release No. 2004-015: Proposed Ethics and Independence Rules Concerning Independence, Tax Services and Contingent Fees (12/14/04)
• Briefing Paper: Auditor Independence and Tax Services Roundtable (7/14/2004)
• Transcript: Auditor Independence and Tax Services Roundtable (7/14/2004)
• Rulemaking Docket: Link to information related to the rulemaking process of this standard, including proposing and adopting releases, public comments, and board statements