PCAOB Logo

Rulemaking Docket

The PCAOB's rulemaking process results in the adoption of rules that are then submitted to the Securities and Exchange Commission for approval. The Docket provides access to the Board's rulemaking process and includes Board releases, comments on proposed rules, rule filings with the SEC, and other related documents. Both rulemaking dockets that are open for public comment, as well as those that have closed, are available. 

Prior to commenting on proposed rules, see "How to Comment on Board Rulemaking."

To view the full text of a release, comment letter file, or supplemental document, click on the "PDF" or "ZIP" reference next to each document title within the Docket page. Links to the Docket pages are below. You will need Adobe® Acrobat® Reader® software (version 5.1 or newer recommended) to view the PDF document. This software can be downloaded free of charge from the URL below:

http://www.adobe.com/products/acrobat/readstep2.html

Copies of comments related to a particular docket number will be available within its docket page as soon as possible following its submission.

SEC Approval Process

PCAOB rules do not take effect unless approved by the Commission. The following link provides a graphic of the typical PCAOB rulemaking process.

Information on the SEC's consideration of PCAOB rules is available on the SEC's Web site at: http://www.sec.gov/rules/pcaob.shtml

Rulemaking Docket

No. Title Status Updated
026 Proposed Auditing Standards Related to the Auditor's Assessment of and Response to Risk; Proposed Conforming Amendments to PCAOB Standards Comments due
2/18/2009
 10/21/2008
025 Proposed Auditing Standard – Engagement Quality Review and Conforming Amendment to the Board’s Interim Quality Control Standards Comment Period Closed
5/12/2008 		7/16/2008
024 Amendments to Limit Board Rule 4003’s Fixed Periodic Inspection Requirement to Firms That Regularly Issue Audit Reports Comment Period Closed
7/23/2007		 10/23/2007
023 Auditing Standard – Evaluating Consistency Of Financial Statements And Conforming Amendments Comment Period Closed
5/18/2007
 2/04/2008
022 Amendments to Board Rules Relating to Inspections Approved by SEC
11/2/2007		 5/31/2007
021

Auditing Standard – An Audit of Internal Control Over Financial Reporting That is Integrated with an Audit of Financial Statements

 Approved by SEC
7/25/2007 		6/12/2007
020 Succeeding to the Registration Status of a Predecessor Firm Comment Period Closed
7/24/2006		 8/4/2008
019 Periodic Reporting by Registered Public Accounting Firms Comment Period Closed
7/24/2006		 6/17/2008
018 Auditing Standard No. 4 – Reporting on Whether a Previously Reported Material Weakness Continues to Exist Approved by SEC
2/6/2006		 4/27/2006
017 Ethics and Independence Rules Concerning Independence, Tax Services and Contingent Fees Approved by SEC
4/19/2006; Comment Period Closed 9/7/2007		 4/24/2008
016 Temporary Transitional Rule Relating to PCAOB Auditing Standard No. 2 Approved by SEC
12/3/2004		 11/30/2004
015 Rule on Procedures Relating to Subpoena Requests in Disciplinary Proceedings Comment Period Closed
11/29/2004		 11/30/2004
014 Conforming Amendments to PCAOB Interim Standards Resulting from the Adoption of PCAOB Auditing Standard No. 2 Approved by SEC
11/17/2004		 9/16/2004
013 Rules Relating to the Oversight of Non-U.S. Public Accounting Firms Approved by SEC
8/30/2004		 6/17/2004
012 Auditing Standard No. 3 - Audit Documentation and Amendment to Interim Auditing Standards Approved by SEC
8/25/2004		 6/18/2004
011 Technical Amendments to Interim Standards Rules Approved by SEC
4/28/2004		 12/17/2003
010 Auditing Standard No. 1 - References in Auditors' Reports to the Standards of the Public Company Accounting Oversight Board Approved by SEC
5/14/2004		 12/17/2003
009 Rule Regarding Certain Terms Used in Auditing and Related Professional Practice Standards Approved by SEC
9/8/2004		 6/18/2004
008 Auditing Standard No. 2 - An Audit of Internal Control Over Financial Reporting Performed in Conjunction with an Audit of Financial Statements Approved by SEC
6/17/2004		 5/16/2005
007 Rule on Withdrawal from Registration Approved by SEC
5/13/2004		 9/29/2003
006 Inspection of Registered Public Accounting Firms Approved by SEC
6/1/2004		 10/7/2003
005 Rules on Investigations and Adjudications Approved by SEC
5/14/2004		 9/30/2003
N/A Establishment of Interim Professional Auditing Standards Approved by SEC
4/28/2004		 4/18/2003
004 Compliance with Auditing and Related Professional Practice Standards - Advisory Groups Approved by SEC
10/31/2003		 6/30/2003
003 Ethics Code for Board Members, Staff and Designated Contractors and Consultants Approved by SEC
11/7/2003		 6/30/2003
002 Board Funding - Establishment of Accounting Support Fee Approved by SEC
8/1/2003		 6/30/2003
001 Registration System for Public Accounting Firms Approved by SEC
7/16/2003		 5/6/2003
N/A Bylaws of the Public Company Accounting Oversight Board Approved by SEC
7/23/2003		 3/17/2004