Skip to Navigation Skip to Main Content Skip to Footer
Internet Explorer is no longer supported. Please select a current browser such as Chrome, Edge, or Firefox.

Our Privacy Policy and/or Terms of Use have been updated. By continuing to use this website, you are agreeing to our Privacy Policy and Terms of Use.

Important notice regarding use of cookies: We have updated our Privacy Policy to reflect our use of cookies to collect and process data. By continuing to use this website, you agree to our use of cookies and similar technologies as described in our Privacy Policy. More about our use of cookies >>

Cookies are text files containing small amounts of data which are downloaded to your computer, or other device, when you visit a website. We may use cookies to allow us to recognize your computer and deliver content tailored to your interests. We may also use information collected with cookies to statistically analyze usage of our website. Some cookies may also be necessary for the technical operation of our website. Please read our Privacy Policy which provides important information about the cookies we may use, how we may use them, and how they can be deleted. Please remember that deleting or refusing cookies may affect your use of our website.

PCAOB Public Company Accounting Oversight Board

CareersCareers

SubscribeSubscribe

  • About
    • About
    • The Board
    • Senior Staff
    • Mission, Vision, and Values
    • Strategic Plan & Annual Budget
    • Annual Report
    • Rules & Rulemaking
      • Rules of the Board
      • Rulemaking Docket
    • Accounting Support Fee
    • Advisory Groups
      • Investor Advisory Group
      • Standards and Emerging Issues Advisory Group 
      • Archive - Advisory Groups
    • Working Groups and Task Forces
      • Technology Innovation Alliance Working Group
    • PCAOB Scholars Program
    • Internal Oversight
    • Contact the PCAOB
  • Oversight
    • Oversight
    • Standards
      • Auditing Standards
      • Attestation Standards
      • Ethics & Independence Rules 
      • Quality Control Standards
      • Auditing Interpretations
      • Standard-Setting, Research, and Rulemaking Projects
      • Implementation Resources for PCAOB Standards and Rules
      • Staff Guidance
      • Archived Standards and Guidance
      • Economic Analysis 
      • Post-Implementation Review
    • Inspections
      • Firm Inspection Reports
      • Global Network Firms Inspection Data
      • Non-Affiliated Firms Inspection Data
      • Inspection Procedures
      • Basics of Inspections
      • Remediation
      • Inspections of Non-U.S. Firms
      • Inspections-Related Board Reports and Statements
      • Non-U.S. Firms Inspection Data 
      • U.S. Triennial Firms Inspection Data 
    • Enforcement
      • Enforcement Actions
      • Tips and Referrals
      • Updated PCAOB Staff Considerations on Recommending the Identification of Issuers and/or Broker-Dealers in Settled Enforcement Orders
    • International
      • PCAOB Cooperative Arrangements with Non-U.S. Regulators
      • Board Determinations Under the Holding Foreign Companies Accountable Act
      • The International Forum of Independent Audit Regulators and Other International Organizations​
    • Registration
      • Registration and Reporting Resources
      • Application Fees
      • Annual Fee
      • Registered Firms
      • Global Network Firms
      • Registration Disapproval Notices
  • Resources
    • Resources
    • AuditorSearch
    • Information for Auditors
      • Information for Auditors of Broker-Dealers
      • Fraud Risk Resources
    • Information for Investors
      • Investor Advisories and Bulletins
      • Meet the Investor Advocate
    • Information for Audit Committees
      • Resources for Audit Committees
    • Information for Academics
      • Publications and Working Papers
    • Information for Preparers
    • Other Research Projects
    • Staff Publications
    • Information for Smaller Firms
  • News & Events
    • News & Events
    • News Releases
    • Speeches and Statements
    • Events
      • Conference on Auditing and Capital Markets
      • PCAOB International Institute on Audit Regulation
      • Small Business and Broker-Dealer Forums
Autocomplete search box
Autocomplete search box
  1. Home
  2. About
  3. Rules & Rulemaking
  4. Rulemaking Docket

Docket 052: Proposed Amendments Related to Aspects of Designing and Performing Audit Procedures that Involve Technology-Assisted Analysis of Information in Electronic Form

Docket Status:
Comment Period Closed
Submit a comment

Releases and Rule Filings

Releases and Rule Filings
Release or Rule Filing No. Description Date
Release or Rule Filing No. 2023-004 (PDF) Proposed Rule Date Jun. 26, 2023

Supplemental Materials

Supplimental Materials
Description Date
Statement on Technology-Assisted Analysis Amendments by Erica Y. Williams, Chair Jun. 26, 2023
Statement in Support of Releasing for Public Comment the PCAOB’s Proposed Amendments Related to Aspects of Designing and Performing Audit Procedures that Involve Technology-Assisted Analysis of Information in Electronic Form by Duane M. DesParte, Board Member Jun. 26, 2023
Making the House More Functional and Comfortable - Statement on Proposed Amendments to PCAOB Auditing Standards related to Aspects of Designing and Performing Audit Procedures that Involve Technology-Assisted Analysis of Information in Electronic Form by Christina Ho, Board Member Jun. 26, 2023
Algorithms, Audits, and the Auditor by Kara M. Stein, Board Member Jun. 26, 2023
Statement on Proposed Amendments to Related to Aspects of Designing and Performing Audit Procedures that Involve Technology Assisted Analysis of Information in Electronic Form by Anthony C. Thompson, Board Member Jun. 26, 2023
  • Docket 052
    • Comment Letters
Public Company Accounting Oversight Board (PCAOB)

LinkedIn Icon_White   X-Logo-website-footer   Facebook Icon_White   YouTube Icon_White
  • About
  • Submit a Tip
  • Oversight
  • Comment Now
  • Resources
  • AuditorSearch
  • News
  • Register
  • Contact the PCAOB
  • Firm Filings
PCAOB Careers

Subscribe to our Newsletter

* indicates required

* indicates required

Copyright © 2003-2023 Public Company Accounting Oversight Board. All rights reserved. | Privacy Policy and Terms of Use | Sitemap