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.

• Learn how to submit a comment
  

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

• Review SEC actions on PCAOB rules
• See the typical path of a PCAOB rule

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

• Learn more about post-implementation review

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

• View current standard-setting, research, and other rulemaking projects