Rules of the Board

Below are all PCAOB rules adopted by the Board and approved by the Securities and Exchange Commission.

Rules Booklet

• PCAOB Bylaws, Ethics Code and Rules Sections 1-7

By Section

• Table of Contents
• Bylaws
• Ethics Code

Rules

• Section 1: General Provisions
• Section 2: Registration and Reporting
• Section 3: Auditing and Related Professional Practice Standards
• Section 4: Inspections
• Section 5: Investigations and Adjudications
• Section 6: International
• Section 7: Funding

Form Instructions 

• Form 1: Application for Registration [Effective pursuant to SEC Release No. 34-48180, File No. PCAOB-2003-03 (July 16, 2003); and SEC Release No. 34-72087, File No. PCAOB-2013-03 (May 2, 2014)]
• Form 1-WD: Request for Leave to Withdraw from Registration  [Effective pursuant to SEC Release No. 34-49694, File No. PCAOB-2003-09 (May 13, 2004); and SEC Release No. 34-72087, File No. PCAOB-2013-03 (May 2, 2014)]
• Form 2: Annual Report [Effective pursuant to SEC Release No. 34-60497, File No. PCAOB-2008-04 (August 13, 2009); and SEC Release No. 34-72087, File No. PCAOB-2013-03 (May 2, 2014)]
• Form 3: Special Report [Effective pursuant to SEC Release No. 34-60497, File No. PCAOB-2008-04 (August 13, 2009); and SEC Release No. 34-72087, File No. PCAOB-2013-03 (May 2, 2014)]
• Form 4: Succeeding to Registration Status of Predecessor [Effective pursuant to SEC Release No. 34-60496, File No. PCAOB-2008-05 (August 13, 2009); and SEC Release No. 34-72087, File No. PCAOB-2013-03 (May 2, 2014)]
• Form AP: Auditor Reporting of Certain Audit Participants

Standards

• Auditing Standards
• Ethics and Independence Rules and Interim Standards
• Quality Control Standards
• Attestation Standards

Past Versions of PCAOB Rules

• Archived PCAOB Rules

Federal Legal Holidays

• Current Rule 1002 Notice
• Archived Rule 1002 Notice

These holidays may be relevant when calculating time periods prescribed in PCAOB rules or orders.