Securities and Exchange Commission
Document Headings Document headings vary by document type but may contain the following: the agency or agencies that issued and signed a document the number of the CFR title and the number of each part the document amends, proposes to amend, or is directly related to the agency docket number / agency internal file number the RIN which identifies each regulatory action listed in the Unified Agenda of Federal Regulatory and Deregulatory Actions See the Document Drafting Handbook for more details. Securities and Exchange Commission [Release No. 34-100968; File No. PCAOB-2024-002] September 9, 2024. I. Introduction On May 24, 2024, the Public Company Accounting Oversight Board (the “Board” or the “PCAOB”) filed with the Securities and Exchange Commission (the “Commission”), pursuant to Section 107(b)  [ 1 ] of the Sarbanes-Oxley Act of 2002 (“SOX”) and Section 19(b)  [ 2 ] of the Securities Exchange Act of 1934 (the “Exchange Act”), a proposal to adopt Quality Control (“QC”) 1000, A Firm's System of Quality Control (“QC 1000”), and supersede existing PCAOB QC standards; adopt EI 1000, Integrity and Objectivity, and supersede existing ET 102, Integrity and Objectivity; and amend several other related existing auditing standards, rules, and forms (collectively, the “Amendments”). [ 3 ] The Amendments were published for comment in the Federal Register on June 11, 2024. [ 4 ] On July 1, 2024, the Commission extended the public comment period until July 16, 2024, and extended the date by which the Commission shall either approve or disapprove, or institute proceedings to determine whether to approve or disapprove, the Amendments to August ( printed page 74325) 25, 2024. [ 5 ] On August 13, 2024, the Commission further extended the date by which the Commission shall either approve or disapprove, or institute proceedings to determine whether to approve or disapprove, t…
Citation: 89 FR 74324
