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.

Docket 012: Auditing Standard No. 3 - Audit Documentation and Amendment to Interim Auditing Standards