{"abstract":"The Securities and Exchange Commission (\"SEC\" or \"Commission\") is amending its Informal and Other Procedures to add a rule that facilitates Commission review and approval of the budget and accounting support fee for the Public Company Accounting Oversight Board (\"PCAOB\" or \"Board\"), which is required by the Sarbanes-Oxley Act of 2002.","action":"Final rule.","agencies":[{"raw_name":"SECURITIES AND EXCHANGE COMMISSION","name":"Securities and Exchange Commission","id":466,"url":"https://www.federalregister.gov/agencies/securities-and-exchange-commission","json_url":"https://www.federalregister.gov/api/v1/agencies/466","parent_id":null,"slug":"securities-and-exchange-commission"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2006/07/24/06-6409.html","cfr_references":[{"chapter":null,"citation_url":null,"part":202,"title":17}],"citation":"71 FR 41998","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective Date: August 23, 2006. Transition Dates: The PCAOB must comply with the timetable in Sec. 202.11(c) and utilize a comprehensive strategic plan with respect to its budget and budget and justification no later than its budget submissions for 2008; provided however that the PCAOB and Commission shall use their best efforts to substantially comply with the timetable in Sec. 202.11(c) for the PCAOB budget submission for 2007. This transition provision does not constitute a waiver of the requirement in section 109(b) of the Sarbanes-Oxley Act of 2002 that the PCAOB adopt a budget not less than one month prior to the commencement of its 2007 fiscal year.","disposition_notes":null,"docket_ids":["Release Nos. 33-8724","34-54168"],"dockets":[],"document_number":"06-6409","effective_on":"2006-08-23","end_page":42003,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2006/07/24/06-6409.xml","html_url":"https://www.federalregister.gov/documents/2006/07/24/06-6409/amendments-to-the-informal-and-other-procedures-public-company-accounting-oversight-board-budget","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/06-6409?publication_date=2006-07-24","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2006-07-24/06-6409/mods.xml","not_received_for_publication":null,"page_length":6,"page_views":{"count":82,"last_updated":"2026-07-25 22:15:03 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2006-07-24/pdf/06-6409.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2006-07-24","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2006/07/24/06-6409.txt","regulation_id_number_info":{},"regulation_id_numbers":[],"regulations_dot_gov_info":{"checked_regulationsdotgov_at":"2011-11-12T19:48:10Z"},"regulations_dot_gov_url":null,"significant":null,"signing_date":null,"start_page":41998,"subtype":null,"title":"Amendments to the Informal and Other Procedures; Public Company Accounting Oversight Board Budget Approval Process","toc_doc":"Public Company Accounting Oversight Board budget approval process","toc_subject":"Securities, etc.:","topics":["Administrative practice and procedure","Securities"],"type":"Rule","volume":71}