On Oct. 31, the PCAOB issued an immediate rule change which delays the "Rule 3523" prohibition on PCAOB-registered public accounting firms from providing tax services to persons in a financial reporting oversight role at audit clients "during the audit and professional engagment period." Without the delay, the prohibition would have become effective (for engagements that were in process at the date Rule 3523 was originally issued) by Oct. 31. Under the delay, the PCAOB stated it will not apply the provisions of Rule 3523 to tax services provided on or before April 30, 2007 when those services are provided during the audit period and are completed before the professional [audit] engagement begins. The rule change effecting this provision of Rule 3523 (but not other provisions of Rule 3523) is available here.