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Public Company Accounting Oversight Board Rulemaking

Jan. 6, 2023

Releases Issued by the SEC on PCAOB Rule Proposals

Chronological List

File Number List

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Chronological List for 2024

Release No. Date Details

PCAOB-2024-01
PCAOB-2024-02

34-100451 July 1 , 2024 Extension of Comment and Approval Periods for Proposed Rules on General Responsibilities of the Auditor in Conducting an Audit and Amendments to PCAOB Standards and A Firm’s System of Quality Control and Related Amendments to PCAOB Standards

PCAOB-2024-04

34-100429 Jun. 26, 2024 Notice of Filing of Proposed Rules on Amendment to PCAOB Rule 3502 Governing Contributory Liability
Comments due: July 23, 2024
Comments received are available for this proposal.

PCAOB-2024-03

34-100430 Jun. 26, 2024 Notice of Filing of Proposed Rules on Amendments Related to Aspects of Designing and Performing Audit Procedures that Involve Technology-Assisted Analysis of Information in Electronic Form 
Comments due: July 23, 2024
PCAOB-2024-02
34-100277 Jun. 5, 2024 Notice of Filing of Proposed Rules on A Firm’s System of Quality Control and Related Amendments to PCAOB Standards
Comments due: July 16, 2024
Comments received are available for this proposal.
PCAOB-2024-01
34-100276 Jun. 5, 2024


Notice of Filing of Proposed Rules on General Responsibilities of the Auditor in Conducting an Audit and Amendments to PCAOB Standards
Comments due: July 16, 2024
Comments received are available for this proposal.


File Number List

Release No. Date Details

PCAOB-2024-04

34-100429 Jun. 26, 2024 Notice of Filing of Proposed Rules on Amendment to PCAOB Rule 3502 Governing Contributory Liability
Comments due: July 23, 2024
Comments received are available for this proposal.

PCAOB-2024-03

34-100430 Jun. 26, 2024 Notice of Filing of Proposed Rules on Amendments Related to Aspects of Designing and Performing Audit Procedures that Involve Technology-Assisted Analysis of Information in Electronic Form 
Comments due: July 23, 2024
PCAOB-2024-02
34-100451 July 1, 2024 Extension of Comment and Approval Periods for Proposed Rules on General Responsibilities of the Auditor in Conducting an Audit and Amendments to PCAOB Standards and A Firm’s System of Quality Control and Related Amendments to PCAOB Standards
34-100277 Jun. 5, 2024 Notice of Filing of Proposed Rules on A Firm’s System of Quality Control and Related Amendments to PCAOB Standards
Comments due: July 16, 2024
Comments received are available for this proposal.
PCAOB-2024-01
34-100451 July 1, 2024 Extension of Comment and Approval Periods for Proposed Rules on General Responsibilities of the Auditor in Conducting an Audit and Amendments to PCAOB Standards and A Firm’s System of Quality Control and Related Amendments to PCAOB Standards
34-100276 Jun. 5, 2024
Notice of Filing of Proposed Rules on General Responsibilities of the Auditor in Conducting an Audit and Amendments to PCAOB Standards
Comments due: July 16, 2024
Comments received are available for this proposal.

Last Reviewed or Updated: Jan. 6, 2023