Open for Public Comment

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.

How to Submit a Comment


Send an email to [email protected] about Docket 41.

Send an email to [email protected] about Docket 55.

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

Postal Mail

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

Social Media Disclaimer

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.

Mass or Multiple Comments

The PCAOB welcomes any person or entity organizing mass comments to submit comments with multiple signatures rather than separate identical or near-identical comments.

When multiple comments are submitted with identical or near-identical content, only a single representative sample of the comment received will be posted publicly, along with a running total number of that comment received.