Rulemaking Docket

The Rulemaking Docket shows the progress of each rule under consideration by the PCAOB. Each rule is assigned a docket number which is used to locate all materials related to that rule, including PCAOB releases and comment letters, rule filings with the Securities and Exchange Commission, and other documents. All dockets, whether open or closed for comment, are available here.

PCAOB rules do not take effect unless and until approved by the SEC.

The PCAOB conducts post-implementation reviews that complement the prospective economic analysis that the PCAOB conducts as part of a rulemaking.

The PCAOB is also considering other standard-setting and rulemaking projects focused on enhancing investor transparency and enforcement of PCAOB rules.  

No. Title Status
056 Proposed Auditing Standard – Designing and Performing Substantive Analytical Procedures and Amendments to Other PCAOB Standards Comment Period Closed
055 Firm Reporting Comment Period Closed
054 Proposals Regarding False or Misleading Statements Concerning PCAOB Registration and Oversight and Constructive Requests to Withdraw from Registration Comment Period Closed
053 Amendments to PCAOB Rule 3502 Governing Contributory Liability Approved by SEC
052 Amendments Related to Aspects of Designing and Performing Audit Procedures that Involve Technology-Assisted Analysis of Information in Electronic Form Approved by SEC
051 Amendments to PCAOB Auditing Standards related to a Company’s Noncompliance with Laws and Regulations Comment Period Closed
050 Amendments to Conform PCAOB Rule 6100 to the Consolidated Appropriations Act, 2023 Approved by SEC
049 General Responsibilities of the Auditor in Conducting an Audit Approved by SEC
048 Rule Governing Board Determinations Under the Holding Foreign Companies Accountable Act Approved by SEC
047 Amendments to PCAOB Interim Independence Standards and PCAOB Rules to Align with Amendments to Rule 2-01 of Regulation S-X Approved by SEC
046 Quality Control Approved by SEC
045 Bylaw and Rule Amendments to Provide that the PCAOB’s Appointment and Removal of its Hearing Officers are Subject to Commission Approval Approved by SEC
044 Amendments to Auditing Standards for Auditor's Use of the Work of Specialists Approved by SEC
043 Auditing Standard for Auditing Accounting Estimates, Including Fair Value Measurements Approved by SEC
042 Amendments Relating to the Supervision of Audits Involving Other Auditors and Dividing Responsibility for the Audit with Another Accounting Firm Approved by SEC
041 Firm and Engagement Metrics Comment Period Closed
040 Reorganization of PCAOB Auditing Standards and Related Amendments to PCAOB Auditing Standards and Rules Approved by SEC
039 Amendments to Conform PCAOB Rules and Forms to the Dodd-Frank Act and Make Certain Updates and Clarifications Approved by SEC
038 Auditing Standard on Related Parties and Related Amendments to PCAOB Auditing Standards Approved by SEC
037 Concept Release on Auditor Independence and Audit Firm Rotation Comment Period Closed
036 Auditing Standard on Auditing Supplemental Information Accompanying Audited Financial Statements and Related Amendments to PCAOB Standards Approved by SEC
035 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 Standards Approved by SEC
034 Auditing Standards on the Auditor's Report and the Auditor's Responsibilities Regarding Other Information and Related Amendments Approved by SEC
033 Funding Rule Amendments for Allocating the Board’s Accounting Support Fee Among Issuers, Brokers, and Dealers Approved by SEC
032 Temporary Rule for an Interim Inspection Program for the Audits of Brokers and Dealers Approved by SEC
031 Concept Release on Possible Rulemaking Approaches to Complement Application of Section 105(c)(6) of the Sarbanes-Oxley Act of 2002 Comment Period Closed
030 Auditing Standard on Communications with Audit Committees and Related Amendments to PCAOB Standards Approved by SEC
029 Improving Transparency Through Disclosure of Engagement Partner and Certain Other Participants in Audits Approved by SEC
028 Auditing Standard Related to Confirmation and Related Amendments to PCAOB Standards Approved by SEC
027 Rule Amendments Concerning the Timing of Certain Inspections of Non-U.S. Firms, and Other Issues Relating to Inspections of Non-U.S. Firms Approved by SEC
026 Auditing Standards Related to the Auditor's Assessment of and Response to Risk and Related Amendments to PCAOB Standards Approved by SEC
025 Auditing Standard No. 7 – Engagement Quality Review and Conforming Amendment to the Board’s Interim Quality Control Standards Approved by SEC
024 Amendments to Limit Board Rule 4003’s Fixed Periodic Inspection Requirement to Firms That Regularly Issue Audit Reports Approved by SEC
023 Auditing Standard No. 6 – Evaluating Consistency of Financial Statements and Conforming Amendments Approved by SEC
022 Amendments to Board Rules Relating to Inspections Approved by SEC
021 Auditing Standard No. 5 – An Audit of Internal Control Over Financial Reporting That is Integrated with an Audit of Financial Statements Approved by SEC
020 Succeeding to the Registration Status of a Predecessor Firm Approved by SEC
019 Periodic Reporting by Registered Public Accounting Firms Approved by SEC
018 Auditing Standard No. 4 – Reporting on Whether a Previously Reported Material Weakness Continues to Exist Approved by SEC
017 Ethics and Independence Rules Concerning Independence, Tax Services and Contingent Fees Approved by SEC
016 Temporary Transitional Rule Relating to PCAOB Auditing Standard No. 2 Approved by SEC
015 Rule on Procedures Relating to Subpoena Requests in Disciplinary Proceedings Comment Period Closed
014 Conforming Amendments to PCAOB Interim Standards Resulting from the Adoption of PCAOB Auditing Standard No. 2 Approved by SEC
013 Rules on Oversight of Non-U.S. Public Accounting Firms Approved by SEC
012 Auditing Standard No. 3 - Audit Documentation and Amendment to Interim Auditing Standards Approved by SEC
011 Technical Amendments to Interim Standards Rules Approved by SEC
010 Auditing Standard No. 1 - References in Auditors' Reports to the Standards of the Public Company Accounting Oversight Board Approved by SEC
009 Rule Regarding Certain Terms Used in Auditing and Related Professional Practice Standards Approved by SEC
008 Auditing Standard No. 2 - An Audit of Internal Control Over Financial Reporting Performed in Conjunction with an Audit of Financial Statements Approved by SEC
007 Rule on Withdrawal from Registration Approved by SEC
006 Inspection of Registered Public Accounting Firms Approved by SEC
005 Rules on Investigations and Adjudications Approved by SEC
N/A Establishment of Interim Professional Auditing Standards Approved by SEC
004 Compliance with Auditing and Related Professional Practice Standards - Advisory Groups Approved by SEC
003 Ethics Code for Board Members, Staff and Designated Contractors and Consultants Approved by SEC
002 Board Funding - Establishment of Accounting Support Fee Approved by SEC
001 Registration System for Public Accounting Firms Approved by SEC
N/A Bylaws of the Public Company Accounting Oversight Board Approved by SEC