How to Comment on Rulemaking or Other PCAOB Documents

The PCAOB encourages all interested parties to comment on its proposed rules and standards, as well as other Board releases, staff consultation papers and other materials. 

To Submit a Comment

Comments must be in writing and submitted by email or postal mail:

Comments may be included in the body of the email, attached as a Microsoft® Word Document, or attached as an Adobe PDF.

Postal Mail:

Attention: Office of the Secretary
1666 K Street NW
Washington, DC 20006-2803

The PCAOB may use social media to encourage participation in the PCAOB’s rulemaking process, but any comments or discussion on social media sites related to a PCAOB rulemaking will not be considered an official comment.

Reference Number

Please note the docket number, or staff consultation paper number and title, in the email subject line or, if by postal mail, in a reference line at the beginning of your comments


All comments are made public and posted on the PCAOB website. You are encouraged, but not required, to provide your name and professional affiliation.