Public Company Accounting Oversight Board; Extension of Comment and Approval Periods for Proposed Rules on General Responsibilities of the Auditor in Conducting an Audit and Amendments to PCAOB Standards and A Firm's System of Quality Control and Related Amendments to PCAOB Standards, 55993 [2024-14819]

Download as PDF Federal Register / Vol. 89, No. 130 / Monday, July 8, 2024 / Notices SECURITIES AND EXCHANGE COMMISSION SECURITIES AND EXCHANGE COMMISSION Sunshine Act Meetings [Release Nos. 34–100451; File Nos. PCAOB–2024–01, PCAOB–2024–02] TIME AND DATE: 1:00 p.m. on Thursday, July 11, 2024. The meeting will be held via remote means and/or at the Commission’s headquarters, 100 F Street NE, Washington, DC 20549. PLACE: This meeting will be closed to the public. STATUS: MATTERS TO BE CONSIDERED: Commissioners, Counsel to the Commissioners, the Secretary to the Commission, and recording secretaries will attend the closed meeting. Certain staff members who have an interest in the matters also may be present. In the event that the time, date, or location of this meeting changes, an announcement of the change, along with the new time, date, and/or place of the meeting will be posted on the Commission’s website at https:// www.sec.gov. The General Counsel of the Commission, or her designee, has certified that, in her opinion, one or more of the exemptions set forth in 5 U.S.C. 552b(c)(3), (5), (6), (7), (8), 9(B) and (10) and 17 CFR 200.402(a)(3), (a)(5), (a)(6), (a)(7), (a)(8), (a)(9)(ii) and (a)(10), permit consideration of the scheduled matters at the closed meeting. The subject matter of the closed meeting will consist of the following topics: Institution and settlement of injunctive actions; Institution and settlement of administrative proceedings; Resolution of litigation claims; and Other matters relating to examinations and enforcement proceedings. At times, changes in Commission priorities require alterations in the scheduling of meeting agenda items that may consist of adjudicatory, examination, litigation, or regulatory matters. khammond on DSKJM1Z7X2PROD with NOTICES CONTACT PERSON FOR MORE INFORMATION: For further information, please contact Vanessa A. Countryman from the Office of the Secretary at (202) 551–5400. Authority: 5 U.S.C. 552b. Dated: July 3, 2024. J. Matthew DeLesDernier, Deputy Secretary. [FR Doc. 2024–15019 Filed 7–3–24; 4:15 pm] BILLING CODE 8011–01–P VerDate Sep<11>2014 16:22 Jul 05, 2024 Jkt 262001 Public Company Accounting Oversight Board; Extension of Comment and Approval Periods for Proposed Rules on General Responsibilities of the Auditor in Conducting an Audit and Amendments to PCAOB Standards and A Firm’s System of Quality Control and Related Amendments to PCAOB Standards July 1, 2024. On June 5, 2024, the Public Company Accounting Oversight Board (‘‘PCAOB’’) filed with the Securities and Exchange Commission (‘‘Commission’’), pursuant to section 19(b)(1) of the Securities Exchange Act of 1934 (‘‘Act’’) 1 and Rule 19b–4 thereunder,2 the proposed rules referenced above (collectively, the ‘‘proposed rules’’). The proposed rules were published for comment in the Federal Register on June 11, 2024.3 The Commission provided a 21-day public comment period for the proposed rules,4 which is scheduled to end on July 2, 2024. Section 19(b)(2) of the Act 5 provides that no later than 45 days after the date of the publication of notice of the filing of a proposed rule change, or within such longer period up to 90 days as the Commission may designate if it finds such longer period to be appropriate and publishes its reasons for so finding or as to which the self-regulatory organization 6 consents, the Commission shall either approve or disapprove the proposed rule change, or institute proceedings to determine whether the proposed rule change should be disapproved. The 45th day after publication of the notice for the proposed rules is July 26, 2024. To provide additional time for public comment on the proposed rules and the issues raised therein, the Commission has determined to extend the comment period for the proposed rules for an U.S.C. 78s(b)(1). CFR 240.19b–4. 3 See Securities Exchange Act Release Nos. 34– 100276 and 34–100277 (June 5, 2024) [89 FR 49730 and 89 FR 49588 (June 11, 2024)]. 4 See id. 5 15 U.S.C. 78s(b)(2). 6 The term ‘‘self-regulatory organization’’ includes a ‘‘registered securities association.’’ See section 3(a)(26) of the Act. Section 107(b)(4) of the Sarbanes-Oxley Act of 2002 states that the provisions of section 19(b)(1)–(3) of the Act shall govern the proposed rules of the PCAOB as fully as if the PCAOB were a registered securities association for purposes of that Section. PO 00000 1 15 2 17 Frm 00081 Fmt 4703 Sfmt 4703 55993 additional 14 days. To accommodate the longer comment period and consideration of such comments, the Commission finds it appropriate to also extend the time period within which the Commission must take action on the proposed rules for up to 30 days. Accordingly, the Commission is extending the public comment period until July 16, 2024, and, pursuant to section 19(b)(2) of the Act,7 extends the date by which the Commission shall either approve or disapprove, or institute proceedings to determine whether to disapprove, the proposed rules to August 25, 2024 (File Nos. PCAOB–2024–01, PCAOB–2024–02). For the Commission, by the Office of the Chief Accountant. Vanessa A. Countryman, Secretary. [FR Doc. 2024–14819 Filed 7–5–24; 8:45 am] BILLING CODE 8011–01–P SMALL BUSINESS ADMINISTRATION [Disaster Declaration #20362 and #20363; Arkansas Disaster Number AR–20007] Presidential Declaration Amendment of a Major Disaster for the State of Arkansas U.S. Small Business Administration. AGENCY: ACTION: Amendment 3. This is an amendment of the Presidential declaration of a major disaster for the State of Arkansas (FEMA–4788–DR), dated 05/30/2024. Incident: Severe Storms, Straight-line Winds, Tornadoes, and Flooding. Incident Period: 05/24/2024 through 05/27/2024. SUMMARY: Issued on 07/02/2024. Physical Loan Application Deadline Date: 08/28/2024. Economic Injury (EIDL) Loan Application Deadline Date: 03/03/2025. DATES: Visit the MySBA Loan Portal at https://lending.sba.gov to apply for a disaster assistance loan. ADDRESSES: FOR FURTHER INFORMATION CONTACT: Alan Escobar, Office of Disaster Recovery & Resilience, U.S. Small Business Administration, 409 3rd Street SW, Suite 6050, Washington, DC 20416, (202) 205–6734. 7 15 E:\FR\FM\08JYN1.SGM U.S.C. 78s(b)(2). 08JYN1

Agencies

SECURITIES AND EXCHANGE COMMISSION

[Federal Register Volume 89, Number 130 (Monday, July 8, 2024)]
[Notices]
[Page 55993]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2024-14819]


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SECURITIES AND EXCHANGE COMMISSION

[Release Nos. 34-100451; File Nos. PCAOB-2024-01, PCAOB-2024-02]


Public Company Accounting Oversight Board; Extension of Comment 
and Approval Periods for Proposed Rules on General Responsibilities of 
the Auditor in Conducting an Audit and Amendments to PCAOB Standards 
and A Firm's System of Quality Control and Related Amendments to PCAOB 
Standards

July 1, 2024.
    On June 5, 2024, the Public Company Accounting Oversight Board 
(``PCAOB'') filed with the Securities and Exchange Commission 
(``Commission''), pursuant to section 19(b)(1) of the Securities 
Exchange Act of 1934 (``Act'') \1\ and Rule 19b-4 thereunder,\2\ the 
proposed rules referenced above (collectively, the ``proposed rules''). 
The proposed rules were published for comment in the Federal Register 
on June 11, 2024.\3\ The Commission provided a 21-day public comment 
period for the proposed rules,\4\ which is scheduled to end on July 2, 
2024.
---------------------------------------------------------------------------

    \1\ 15 U.S.C. 78s(b)(1).
    \2\ 17 CFR 240.19b-4.
    \3\ See Securities Exchange Act Release Nos. 34-100276 and 34-
100277 (June 5, 2024) [89 FR 49730 and 89 FR 49588 (June 11, 2024)].
    \4\ See id.
---------------------------------------------------------------------------

    Section 19(b)(2) of the Act \5\ provides that no later than 45 days 
after the date of the publication of notice of the filing of a proposed 
rule change, or within such longer period up to 90 days as the 
Commission may designate if it finds such longer period to be 
appropriate and publishes its reasons for so finding or as to which the 
self-regulatory organization \6\ consents, the Commission shall either 
approve or disapprove the proposed rule change, or institute 
proceedings to determine whether the proposed rule change should be 
disapproved. The 45th day after publication of the notice for the 
proposed rules is July 26, 2024.
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    \5\ 15 U.S.C. 78s(b)(2).
    \6\ The term ``self-regulatory organization'' includes a 
``registered securities association.'' See section 3(a)(26) of the 
Act. Section 107(b)(4) of the Sarbanes-Oxley Act of 2002 states that 
the provisions of section 19(b)(1)-(3) of the Act shall govern the 
proposed rules of the PCAOB as fully as if the PCAOB were a 
registered securities association for purposes of that Section.
---------------------------------------------------------------------------

    To provide additional time for public comment on the proposed rules 
and the issues raised therein, the Commission has determined to extend 
the comment period for the proposed rules for an additional 14 days. To 
accommodate the longer comment period and consideration of such 
comments, the Commission finds it appropriate to also extend the time 
period within which the Commission must take action on the proposed 
rules for up to 30 days. Accordingly, the Commission is extending the 
public comment period until July 16, 2024, and, pursuant to section 
19(b)(2) of the Act,\7\ extends the date by which the Commission shall 
either approve or disapprove, or institute proceedings to determine 
whether to disapprove, the proposed rules to August 25, 2024 (File Nos. 
PCAOB-2024-01, PCAOB-2024-02).
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    \7\ 15 U.S.C. 78s(b)(2).

    For the Commission, by the Office of the Chief Accountant.
Vanessa A. Countryman,
Secretary.
[FR Doc. 2024-14819 Filed 7-5-24; 8:45 am]
BILLING CODE 8011-01-P

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