Section 2. Registration and Reporting (Amended)

Rule 2206. Date of Filing

This version of the rule will be effective on December 15, 2025. The current version of the rule can be found here. 

          (a)     An annual report shall be deemed to be filed on the date on which the registered public accounting firm submits a Form 2 in accordance with Rule 2200 that includes the signed certification required in Part X of Form 2.

          (b)     A special report on Form 3 shall be deemed to be filed on the date that the registered public accounting firm submits a Form 3 in accordance with Rule 2203 that includes the signed certification required in Part VIII of Form 3.

          (c)    A report on the evaluation of the firm’s system of quality control on Form QC shall be deemed to be filed on the date that the registered public accounting firm submits a Form QC in accordance with Rule 2203A that includes the signed certifications required in Parts III and V of Form QC.

[Effective pursuant to SEC Release No. 34-60497, File No. PCAOB-2008-04 (August 13, 2009); SEC Release No. 34-100968, File No. PCAOB-2024-02 (September 9, 2024)]