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Comment Letter

PCAOB: Interim Analysis of Critical Audit Matter Requirements

Monday, June 15, 2020

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We recognize that the Public Company Accounting Oversight Board (PCAOB) worked diligently to develop an approach to the new auditor’s reporting model that is intended to be beneficial to all stakeholders. The PCAOB and US Securities and Exchange Commission (SEC) have solicited feedback from multiple stakeholders during each phase of the standard setting process. We support the continued outreach by the PCAOB to monitor implementation of the auditor’s reporting model, and believe that through this process, the SEC and PCAOB can better understand costs and benefits of the expanded auditor’s report and identify any unanticipated or unintended consequences.

Read the full comment letter here.