Rule 1002 Notice

PDF Version


Rule 1002 Notice

2023 Federal Legal Holidays1

PCAOB Rule 1002 governs the computation of periods of time prescribed in or allowed by the Board's rules or orders. Under Rule 1002, federal legal holidays affect the computation of these time periods in certain circumstances. The Note to Rule 1002 provides that the Secretary will maintain a list of federal legal holidays. For 2023, those holidays are:

January 2New Year's Day
January 16Birthday of Martin Luther King, Jr.
February 20Washington's Birthday
May 29Memorial Day
June 19Juneteenth National Independence Day
July 4Independence Day
September 4Labor Day
October 9Columbus Day
November 10Veterans Day
November 23Thanksgiving Day
December 25  Christmas Day

1 5 U.S.C. 6103