Docket 047: Amendments to PCAOB Interim Independence Standards and PCAOB Rules to Align with Amendments to Rule 2-01 of Regulation S-X

Docket Status:
Approved by SEC
SEC Action:
Release No. 34-90930 (Jan. 14, 2021)

Releases and Rule Filings

Release or Rule Filing No. Description Date
2020-01 SEC Filing Form 19b-4 for Final Rule Nov. 20, 2020
2020-003 Final Rule Nov. 19, 2020

Supplemental Materials

Description Date
Marked Text Illustration of Amendments to PCAOB Interim Independence Standards and PCAOB Rules to Align with Amendments to Rule 2-01 of Regulation S-X Dec. 10, 2020
Statement on Amendments to PCAOB Interim Independence Standards To Align with Amendments to Rule 2-01 of Regulation S-X by William D. Duhnke, Chairman Nov. 19, 2020
Reducing PCAOB Authority over Auditor Independence by J. Robert Brown Jr., Board Member Nov. 19, 2020
Statement in Support of Amendments to PCAOB Independence Standards and Rules by James G. Kaiser, Board Member Nov. 19, 2020
Statement on Amendments to PCAOB Independence Standards and Rules by Duane M. DesParte, Board Member Nov. 19, 2020
Statement on the Amendments to the PCAOB’s Interim Independence Standards and Board Rules to Align with Amendments to Rule 2-01 of Regulation S-X by Rebekah Goshorn Jurata, Board Member Nov. 19, 2020
White Paper on Characteristics of Emerging Growth Companies and Their Audit Firms as of November 15, 2019 Nov. 9, 2020