Section 3. Auditing and Related Professional Practice Standards (Amended)

The following new rule will be effective on December 15, 2025. The current version of the rule can be found here. 

Rule 3400. Quality Control Standards

          A registered public accounting firm and its associated persons shall comply with all applicable quality control standards adopted by the Board and approved by the SEC.

[Effective pursuant to SEC Release Nos 33-8223 & 34-47746 (April 25, 2003); SEC Release No. 34-49624, File No. PCAOB-2003-11 (April 28, 2004); SEC Release No. 34-72087, File No. PCAOB-2013-03 (May 2, 2014); and SEC Release No. 34-100968, File No. PCAOB-2024-02 (September 9, 2024)]