Public Company Accounting Oversight Board Rulemaking - Archive 2024
Jan. 2, 2025
Releases Issued by the SEC on PCAOB Rule Proposals
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Chronological List for 2024
| Release No. | Date | Details |
|---|---|---|
| PCAOB-2024-06 | ||
| 34-101724 | Nov. 25, 2024 | Public Company Accounting Oversight Board; Notice of Filing of Proposed Rules on Firm and Engagement Metrics and Related Amendments to PCAOB Standards Comments due: February 4, 2025 Comments received are available for this proposal. Submit Comments on PCAOB-2024-06 |
| PCAOB-2024-07 | ||
| 34-101723 | Nov. 25, 2024 |
Public Company Accounting Oversight Board; Notice of Filing of Proposed Rules on Firm Reporting |
| PCAOB-2024-05 | ||
| 34-101644 | Nov. 15, 2024 | Public Company Accounting Oversight Board; Notice of Filing of Proposed Rules on Constructive Requests to Withdraw from Registration Comments due: December 12, 2024 Comments received are available for this proposal. |
| PCAOB-2024-02 | ||
| 34-100968 | Sep. 9, 2024 | Public Company Accounting Oversight Board; Order Granting Approval of QC 1000, A Firm’s System of Quality Control, and Related Amendments to PCAOB Standards, Rules, and Forms |
| PCAOB-2024-03 | ||
| 34-100774 | Aug. 20, 2024 | Public Company Accounting Oversight Board; Order Granting Approval of Amendments Related to Aspects of Designing and Performing Audit Procedures that Involve Technology-Assisted Analysis of Information in Electronic Form |
| PCAOB-2024-01 | ||
| 34-100773 | Aug. 20, 2024 | Public Company Accounting Oversight Board; Order Granting Approval of Auditing Standard 1000, General Responsibilities of the Auditor in Conducting an Audit, and Amendments to PCAOB Standards |
| PCAOB-2024-04 | ||
| 34-100772 | Aug. 20, 2024 | Public Company Accounting Oversight Board; Order Granting Approval of Amendment to PCAOB Rule 3502 Governing Contributory Liability |
| PCAOB-2024-02, PCAOB-2024-03, PCAOB-2024-04 | ||
| 34-100724 | Aug. 13, 2024 | Extension of Approval Periods for Proposed Rules on A Firm’s System of Quality Control and Related Amendments to PCAOB Standards, Proposed Rules on Amendments Related to Aspects of Designing and Performing Audit Procedures that Involve Technology-Assisted Analysis of Information in Electronic Form, and Proposed Rules on Amendment to PCAOB Rule 3502 Governing Contributory Liability |
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PCAOB-2024-01, PCAOB-2024-02 |
||
| 34-100451 | Jul. 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 |
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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. |
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PCAOB-2024-03 |
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| 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 Comments received are available for this proposal. |
| 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 |
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File Number List
| Release No. | Date | Details |
|---|---|---|
| PCAOB-2024-07 | ||
| 34-102399 | Feb. 11, 2025 | Public Company Accounting Oversight Board; Notice of Withdrawal of Proposed Rules on Firm Reporting and Firm and Engagement Metrics and Related Amendments to PCAOB Standards |
| 34-102179 | Jan. 14, 2025 | Extension of Comment Period and Notice of Designation of Longer Period for Commission Action on Proposed Rules on Firm Reporting and Firm and Engagement Metrics and Related Amendments to PCAOB Standards |
| 34-101723 | Nov. 25, 2024 | Public Company Accounting Oversight Board; Notice of Filing of Proposed Rules on Firm Reporting Comments due: February 4, 2024 Comments received are available for this proposal. Submit Comments on PCAOB-2024-07 |
| PCAOB-2024-06 | ||
| 34-102399 | Feb. 11, 2025 | Public Company Accounting Oversight Board; Notice of Withdrawal of Proposed Rules on Firm Reporting and Firm and Engagement Metrics and Related Amendments to PCAOB Standards |
| 34-102179 | Jan. 14, 2025 | Extension of Comment Period and Notice of Designation of Longer Period for Commission Action on Proposed Rules on Firm Reporting and Firm and Engagement Metrics and Related Amendments to PCAOB Standards |
| 34-101724 | Nov. 25, 2024 | Public Company Accounting Oversight Board; Notice of Filing of Proposed Rules on Firm and Engagement Metrics and Related Amendments to PCAOB Standards Comments due: February 4, 2025 Comments received are available for this proposal. Submit Comments on PCAOB-2024-06 |
| PCAOB-2024-05 | ||
| 34-102074 | Jan. 2, 2025 | Public Company Accounting Oversight Board; Order Granting Approval on Constructive Requests to Withdraw from Registration Comments received are available for this proposal. |
| 34-101644 | Nov. 15, 2024 | Public Company Accounting Oversight Board; Notice of Filing of Proposed Rules on Constructive Requests to Withdraw from Registration Comments due: December 12, 2024 Comments received are available for this proposal. |
|
PCAOB-2024-04 |
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| 34-100772 | Aug. 20, 2024 | Public Company Accounting Oversight Board; Order Granting Approval of Amendment to PCAOB Rule 3502 Governing Contributory Liability |
| 34-100724 | Aug. 13, 2024 | Extension of Approval Periods for Proposed Rules on A Firm’s System of Quality Control and Related Amendments to PCAOB Standards, Proposed Rules on Amendments Related to Aspects of Designing and Performing Audit Procedures that Involve Technology-Assisted Analysis of Information in Electronic Form, and Proposed Rules on Amendment to PCAOB Rule 3502 Governing Contributory Liability |
| 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 |
||
| 34-100774 | Aug. 20, 2024 | Public Company Accounting Oversight Board; Order Granting Approval of Amendments Related to Aspects of Designing and Performing Audit Procedures that Involve Technology-Assisted Analysis of Information in Electronic Form |
| 34-100724 | Aug. 13 , 2024 | Extension of Approval Periods for Proposed Rules on A Firm’s System of Quality Control and Related Amendments to PCAOB Standards, Proposed Rules on Amendments Related to Aspects of Designing and Performing Audit Procedures that Involve Technology-Assisted Analysis of Information in Electronic Form, and Proposed Rules on Amendment to PCAOB Rule 3502 Governing Contributory Liability |
| 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 Comments received are available for this proposal. |
| PCAOB-2024-02 | ||
| 34-100968 | Sep. 9, 2024 | Public Company Accounting Oversight Board; Order Granting Approval of QC 1000, A Firm’s System of Quality Control, and Related Amendments to PCAOB Standards, Rules, and Forms |
| 34-100724 | Aug. 13 , 2024 | Extension of Approval Periods for Proposed Rules on A Firm’s System of Quality Control and Related Amendments to PCAOB Standards, Proposed Rules on Amendments Related to Aspects of Designing and Performing Audit Procedures that Involve Technology-Assisted Analysis of Information in Electronic Form, and Proposed Rules on Amendment to PCAOB Rule 3502 Governing Contributory Liability |
| 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 | ||
| 34-100773 | Aug. 20, 2024 | Public Company Accounting Oversight Board; Order Granting Approval of Auditing Standard 1000, General Responsibilities of the Auditor in Conducting an Audit, and Amendments to PCAOB Standards |
| 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: July 21, 2025