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. 34-106372; File No. PCAOB-2026-01] ( printed page 59354) September 15, 2026. Pursuant to section 107(b) of the Sarbanes-Oxley Act of 2002 (the “Act”), notice is hereby given that on September 10, 2026, the Public Company Accounting Oversight Board (the “Board” or the “PCAOB”) filed with the Securities and Exchange Commission (the “Commission” or the “SEC”) the proposed rules described in items I and II below, which items have been prepared by the Board. On September 14, 2026, the Board filed with the Commission a technical correction to one of the proposed rules. The Commission is publishing this notice to solicit comments on the proposed rules from interested persons. I. Board's Statement of the Terms of Substance of the Proposed Rules On September 9, 2026, the Board adopted proposed rule amendments to QC 1000, A Firm's System of Quality Control, related amendments to PCAOB Rule 2203A, PCAOB forms, and technical amendments to AS 2101, Audit Planning. (collectively, the “proposed rules”). On September 11, 2026, the Board adopted a technical correction to the proposed rule amendments to QC 1000. The text of the proposed rules appears in Exhibit A to the SEC Filing Form 19b-4 and is available on the Board's website at https://pcaobus.org/​about/​rules-rulemaking/​rulemaking-dockets/​docket-057 . II. Board's Statement of the Purpose of, …
Citation: 91 FR 59354
