Docket 053: Amendments to PCAOB Rule 3502 Governing Contributory Liability

Docket Status:: Approved by SEC
SEC Action:: Release No. 34-100772 (Aug. 20, 2024)

Releases and Rule Filings

Releases and Rule Filings
Release or Rule Filing No.	Description	Date
Release or Rule Filing No. 2024-04 (PDF)	SEC Filing Form 19b-4	Date Jun. 20, 2024
Release or Rule Filing No. 2024-008 (PDF)	Final Rule	Date Jun. 12, 2024
Release or Rule Filing No. 2023-007 (PDF)	Proposed Rule	Date Sep. 19, 2023

Supplemental Materials

Supplimental Materials
Description	Date
Chair Williams’ Statement on Adoption of an Updated Rule To Strengthen Accountability for Contributing to Firm Violations by Erica Y. Williams, Chair	Jun. 12, 2024
Statement on the Amendment to PCAOB Rule 3502 Governing Contributory Liability by Christina Ho, Board Member	Jun. 12, 2024
Negligent Contribution to a Registered Audit Firm’s Violations of Law or Professional Standards: Amendment of PCAOB Rule 3502 by Kara M. Stein, Board Member	Jun. 12, 2024
Statement in Support of the Amendment to PCAOB Rule 3502 Governing Contributory Liability by Anthony C. Thompson, Board Member	Jun. 12, 2024
Statement in Support of Amendment to PCAOB Rule 3502 Governing Contributory Liability by George R. Botic, Board Member	Jun. 12, 2024
White Paper on Characteristics of Emerging Growth Companies and Their Audit Firms at November 15, 2022, by Andy Nguyen, Daniel Patronsky, Kelly Poy, and Harsha Samaraweera (published Feb. 20, 2024) (PDF)	Feb. 20, 2024
Statement on Proposed Changes to Board Rule on Contributory Liability for Firm Violations by Erica Y. Williams, Chair	Sep. 19, 2023
Statement on Proposed Amendments to PCAOB Rule 3502 Governing Contributory Liability by Duane M. DesParte, Board Member	Sep. 19, 2023
Statement on Proposed Amendments to PCAOB Rule 3502 Governing Contributory Liability by Christina Ho, Board Member	Sep. 19, 2023
Responsibility and Accountability for Persons Contributing to a Registered Audit Firm’s Violations of Law or Professional Standards, Proposed Amendments to PCAOB Rule 3502 by Kara M. Stein, Board Member	Sep. 19, 2023
Statement on Proposed Amendments to PCAOB Rule 3502 Governing Contributory Liability by Anthony C. Thompson, Board Member	Sep. 19, 2023