{"abstract":null,"action":null,"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/2017/07/28/2017-15718.html","cfr_references":[],"citation":"82 FR 35396","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":null,"disposition_notes":null,"docket_ids":["Release No. 34-81187","File No. PCAOB-2017-01"],"dockets":[],"document_number":"2017-15718","effective_on":null,"end_page":35433,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2017/07/28/2017-15718.xml","html_url":"https://www.federalregister.gov/documents/2017/07/28/2017-15718/public-company-accounting-oversight-board-notice-of-filing-of-proposed-rules-on-the-auditors-report","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2017-15718?publication_date=2017-07-28","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2017-07-28/2017-15718/mods.xml","not_received_for_publication":null,"page_length":38,"page_views":{"count":868,"last_updated":"2026-05-12 10:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2017-07-28/pdf/2017-15718.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2017-15718.pdf?1501159525","publication_date":"2017-07-28","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2017/07/28/2017-15718.txt","regulation_id_number_info":{},"regulation_id_numbers":[],"regulations_dot_gov_info":{"checked_regulationsdotgov_at":"2017-08-17T06:00:24Z"},"regulations_dot_gov_url":null,"significant":null,"signing_date":null,"start_page":35396,"subtype":null,"title":"Public Company Accounting Oversight Board; Notice of Filing of Proposed Rules on the Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion, and Departures From Unqualified Opinions and Other Reporting Circumstances, and Related Amendments to Auditing Standards","toc_doc":"Public Company Accounting Oversight Board; Proposed Rules on Auditor's Report on Audit of Financial Statements, etc.","toc_subject":"Filings:","topics":[],"type":"Notice","volume":82}