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How to Submit a Comment on a PCAOB Proposed Standard

Submit a PCAOB proposed-standard comment by email or postal mail. Find the proposal reference, confirm its deadline, and know that comments are posted publicly.
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Submit a comment to the Public Company Accounting Oversight Board (PCAOB) by email or postal mail. First identify the proposal’s docket or release number and title, check that comments are still open, and include the reference with your submission. The PCAOB says comments are made public and posted on its website.

Check the proposal and its deadline

  1. Open the PCAOB’s Open for Public Comment page and locate the specific proposal or release. Record its docket number or Board release or staff consultation paper number and title.
  2. Check the proposal page for its current status and deadline. Dates are specific to each request and can change. When checked for this article, the general page said no rulemakings or other Board releases were open for public comment; check the page again before sending anything.

For example, a July 20, 2026 announcement about draft strategic-plan goals requested comments by September 4, 2026, referencing PCAOB No. 2026-006. That deadline has passed and is not a general PCAOB deadline. A particular matter’s docket page can also show its status and submitted letters; for example, Docket 057 is labeled “Adopted, Pending SEC Action.” That label is not evidence that comments are open.

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Prepare a comment that identifies the matter

The PCAOB’s general instructions do not require a particular argument structure or template. Write a readable response to the proposal and clearly identify what it addresses. Include the docket number, or the Board release or staff consultation paper number and title:

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  • Email: Put the reference in the subject line.
  • Postal mail: Put the reference in a line at the beginning of the comment.

Submit by email or postal mail

Route How to submit
Email Send the comment to the email address linked from the Open for Public Comment page. Put the proposal reference in the subject line. Write the comment in the message body or attach it as a Microsoft Word document or Adobe PDF.
Postal mail Address it to PCAOB, Attention: Office of the Secretary, 1666 K Street NW, Washington, DC 20006-2803. Put the proposal reference at the beginning of the comment.

The PCAOB’s instructions list these two submission routes. They do not specify a special postal format or promise a delivery time.

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Know what happens to comments

The PCAOB states: “All comments are made public and posted on the PCAOB website.” Providing your name and professional affiliation is encouraged, but not required. If an organized group submits identical or nearly identical comments, the PCAOB says it posts one representative sample and a running total. Social-media posts and discussion are not official comments; submit through one of the listed channels.

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