Below you will find PCAOB Final Standards and Rules related to the Sarbanes-Oxley Act of 2002 and PricewaterhouseCoopers' (PwC) comments.
| PCAOB Rule | PwC Comment |
| Ethics and Independence Rules Concerning Independence, Tax Services and Contingent Fees (Docket # 017), Release # 2005-014 (07/26/05) | |
| PCAOB Technical Amendments to Ethics and Independence Rules Concerning Independence, Tax Services and Contingent Fees (Docket # 017), Release # 2005-020 (11/22/05) | |
| SEC Exposes PCAOB's Proposed Ethics and Independence Rules Concerning Independence, Tax Services and Contingent Fees, SEC Release # 34-53427 (03/7/06) | |
| Implementation Schedule for Certain Ethics and Independence Rules Concerning Independence, Tax Services and Contingent Fees (Docket # 017), Release # 2006-001 (03/28/06) | |
| Order Approving Proposed Ethics and Independence Rules Concerning Independence, Tax Services and Contingent Fees and Notice of Filing and Order Granting Accelerated Approval of the Amendment Delaying Implementation of Certain of these Rules, SEC Release # 34-53677 (04/19/06) | |
| Implementation Schedule for Certain Ethics and Independence Rules Concerning Independence, Tax Services and Contingent Fees (Docket # 017), Release # 2006-06 (10/31/2006) | |
| Reporting on Whether a Previously Reported Material Weakness Continues to Exist (Docket # 018), Release # 2005-15 (July 26, 2005) | |
| SEC Order Approving Proposed Auditing Standard No. 4, Reporting on Whether a Previously Reported Material Weakness Continues to Exist, SEC Release # 34-53227 (02/ 06/06) | |
| Notice of Filing of Proposed Rule and Amendment No. 1 Amending Bylaws, SEC Release # 34-50936 (12/ 27/04) | |
| Order Approving Proposed Rule and Amendment No. 1 Amending Bylaws, SEC Release # 34-5155 (02/ 8/ 05) | |
| Rulemaking Docket 016: Temporary Transitional Rule Relating to PCAOB Auditing Standard No. 2, An Audit Control Over Financial Reporting Performed in Conjunction with an Audit of Financial Statements, Release # 2004-014 (11/30/04) | |
| SEC Notice of Filing and Order Granting Accelerated Approval of Proposed Temporary Transitional Rule Relating to PCAOB Auditing Standard No. 2, "An Audit of Internal Control Over Financial Reporting Performed in Conjunction with an Audit of Financial Statements," SEC Release # 34-50794 (12/03/2004) | |
| Conforming Amendments to PCAOB Interim Standards Resulting from the Adoption of PCAOB Auditing Standard No. 2 (Docket # 014), Release # 2004-008 (09/ 16/04) | |
| SEC Order Approving Proposed Conforming Amendments to PCAOB Interim Standards Resulting from the Adoption of PCAOB Auditing Standard No. 2, SEC Release # 34-50688 (11/17/04) | |
| Rule Regarding Certain Terms Used in Auditing and Related Professional Practice Standards (Docket # 009), Release # 2004-007 (06/ 09/04) | |
| SEC Order Approving Proposed Rule 3101, Certain Terms Used in Auditing and Related Professional Practice Standards and an Amendment to Rule 1001, Definitions of Terms Employed in Rules, SEC Release # 34-50331, September 8, 2004 | |
| Rules Relating to the Oversight of Non-U.S. Firms (Docket # 013), Release # 2004-005 (06/09/04) | |
| SEC Order Approving Rules Relating to Oversight of Non-U.S. Firms, SEC Release # 34-50291 (09/ 30/04) | |
| Auditing Standard No. 3 -- Audit Documentation and Amendment to Interim Auditing Standards (Docket 012), Release # 2004-006 | |
| SEC Order Approving Auditing Standard No. 3, Audit Documentation, SEC Release # 34-50253 (9/25/04) | |
| Auditing Standard No. 2 -- Audit of Internal Control Over Financial Reporting (Docket # 008), Release # 2004-001 (09/09/04) | |
| SEC Order Approving Proposed Auditing Standard No. 2, Audit of Internal Control Over Financial Reporting, SEC Release # 34-49884 (06/17/04) | |
| Inspections of Registered Public Accounting Firms (Docket # 006), Release # 2003-019 (10/07/03) | |
| SEC Order Approving Proposed Rules Relating to Inspections of Public Accounting Firms, SEC Release # 34-49787 (06/01/04) | |
| Rule on Withdrawal From Registration (Docket # 007), Release # 2003-016 (09/29/03) | |
| SEC Order Approving Rule Relating to Withdrawal From Registration, SEC Release # 34-49694 | |
| Rules on Investigations and Adjudications (Docket 005), Release # 2003-015 (09/ 30/04) | |
| SEC Order Approving Investigations and Adjudication Rules, SEC Release # 34-49704 (05/14/04) | |
| Auditing Standard No. 1 -- References in Auditor's Reports to the Standards of the Public Company Accounting Oversight Board, Release # 2003-025 (12/27/03) | |
| SEC Order Approving Auditing Standard No. 1, SEC Release # 34-49707 (05/14/04) | |
