Rule 1002 Notice

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Rule 1002 Notice

2021 Federal Legal Holidays1


PCAOB Rule 1002 governs the computation of periods of time prescribed in or allowed by the Board's rules or orders. Under Rule 1002, federal legal holidays affect the computation of these time periods in certain circumstances. The Note to Rule 1002 provides that the Secretary will maintain a list of federal legal holidays. For 2021, those holidays are:

January 1New Year's Day
January 18Birthday of Martin Luther King, Jr.
February 15Washington's Birthday
May 31Memorial Day
July 5Independence Day
September 6Labor Day
October 11Columbus Day
November 11Veterans Day
November 25Thanksgiving Day
December 24     Christmas Day

1 5 U.S.C. 6103