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.

Rule-Making Docket Listing
No. Title Status
Docket Number: 047 Amendments to PCAOB Interim Independence Standards and PCAOB Rules to Align with Amendments to Rule 2-01 of Regulation S-X Adopted, Pending SEC Action
Docket Number: 046 Quality Control Comment Period Closed
Docket Number: 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
Docket Number: 044 Amendments to Auditing Standards for Auditor's Use of the Work of Specialists Approved by SEC
Docket Number: 043 Auditing Standard for Auditing Accounting Estimates, Including Fair Value Measurements Approved by SEC
Docket Number: 042 Proposed Amendments Relating to the Supervision of Audits Involving Other Auditors and Proposed Auditing Standard—Dividing Responsibility for the Audit with Another Accounting Firm Comment Period Closed
Docket Number: 041 Concept Release on Audit Quality Indicators Comment Period Closed
Docket Number: 040 Reorganization of PCAOB Auditing Standards and Related Amendments to PCAOB Auditing Standards and Rules Approved by SEC
Docket Number: 039 Amendments to Conform PCAOB Rules and Forms to the Dodd-Frank Act and Make Certain Updates and Clarifications Approved by SEC
Docket Number: 038 Auditing Standard on Related Parties and Related Amendments to PCAOB Auditing Standards Approved by SEC
Docket Number: 037 Concept Release on Auditor Independence and Audit Firm Rotation Comment Period Closed
Docket Number: 036 Auditing Standard on Auditing Supplemental Information Accompanying Audited Financial Statements and Related Amendments to PCAOB Standards Approved by SEC
Docket Number: 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
Docket Number: 034 Auditing Standards on the Auditor's Report and the Auditor's Responsibilities Regarding Other Information and Related Amendments Approved by SEC
Docket Number: 033 Funding Rule Amendments for Allocating the Board’s Accounting Support Fee Among Issuers, Brokers, and Dealers Approved by SEC
Docket Number: 032 Temporary Rule for an Interim Inspection Program for the Audits of Brokers and Dealers Approved by SEC
Docket Number: 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
Docket Number: 030 Auditing Standard on Communications with Audit Committees and Related Amendments to PCAOB Standards Approved by SEC
Docket Number: 029 Improving Transparency Through Disclosure of Engagement Partner and Certain Other Participants in Audits Approved by SEC
Docket Number: 028 Proposed Auditing Standard Related to Confirmation and Related Amendments to PCAOB Standards Comment Period Closed
Docket Number: 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
Docket Number: 026 Auditing Standards Related to the Auditor's Assessment of and Response to Risk and Related Amendments to PCAOB Standards Approved by SEC
Docket Number: 025 Auditing Standard No. 7 – Engagement Quality Review and Conforming Amendment to the Board’s Interim Quality Control Standards Approved by SEC
Docket Number: 024 Amendments to Limit Board Rule 4003’s Fixed Periodic Inspection Requirement to Firms That Regularly Issue Audit Reports Approved by SEC
Docket Number: 023 Auditing Standard No. 6 – Evaluating Consistency of Financial Statements and Conforming Amendments Approved by SEC
Docket Number: 022 Amendments to Board Rules Relating to Inspections Approved by SEC
Docket Number: 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
Docket Number: 020 Succeeding to the Registration Status of a Predecessor Firm Approved by SEC
Docket Number: 019 Periodic Reporting by Registered Public Accounting Firms Approved by SEC
Docket Number: 018 Auditing Standard No. 4 – Reporting on Whether a Previously Reported Material Weakness Continues to Exist Approved by SEC
Docket Number: 017 Ethics and Independence Rules Concerning Independence, Tax Services and Contingent Fees Approved by SEC
Docket Number: 016 Temporary Transitional Rule Relating to PCAOB Auditing Standard No. 2 Approved by SEC
Docket Number: 015 Rule on Procedures Relating to Subpoena Requests in Disciplinary Proceedings Comment Period Closed
Docket Number: 014 Conforming Amendments to PCAOB Interim Standards Resulting from the Adoption of PCAOB Auditing Standard No. 2 Approved by SEC
Docket Number: 013 Rules on Oversight of Non-U.S. Public Accounting Firms Approved by SEC
Docket Number: 012 Auditing Standard No. 3 - Audit Documentation and Amendment to Interim Auditing Standards Approved by SEC
Docket Number: 011 Technical Amendments to Interim Standards Rules Approved by SEC
Docket Number: 010 Auditing Standard No. 1 - References in Auditors' Reports to the Standards of the Public Company Accounting Oversight Board Approved by SEC
Docket Number: 009 Rule Regarding Certain Terms Used in Auditing and Related Professional Practice Standards Approved by SEC
Docket Number: 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
Docket Number: 007 Rule on Withdrawal from Registration Approved by SEC
Docket Number: 006 Inspection of Registered Public Accounting Firms Approved by SEC
Docket Number: 005 Rules on Investigations and Adjudications Approved by SEC
Docket Number: N/A Establishment of Interim Professional Auditing Standards Approved by SEC
Docket Number: 004 Compliance with Auditing and Related Professional Practice Standards - Advisory Groups Approved by SEC
Docket Number: 003 Ethics Code for Board Members, Staff and Designated Contractors and Consultants Approved by SEC
Docket Number: 002 Board Funding - Establishment of Accounting Support Fee Approved by SEC
Docket Number: 001 Registration System for Public Accounting Firms Approved by SEC
Docket Number: N/A Bylaws of the Public Company Accounting Oversight Board Approved by SEC