- ACC Comment Letter to the SEC re Adoption of PCAOB Firm Reporting and Firm and Engagement Metrics Final RulesThis letter submitted to the Securities and Exchange Commission (SEC or Commission) represents the views of the Audit Committee Council (ACC) regarding the final rules adopted by the Public Company Accounting Oversight Board on November 21, 2024 (File Nos. PCAOB 2024 – 06 and PCAOB 2024 – 07) and filed...February 3rd, 2025
Comment Letter, Policymakers, SEC Regulations - SFTF Comment Letter | SEC [Release No. 34-101724; File No. PCAOB-2024-06] PCAOB; Notice of Filing of Proposed Rules on FEM and [Release No. 34-101723; File No. PCAOB 2024-07] PCAOB; Notice of Filing of Proposed Rules on Firm Reporting.This comment letter represents the views of the SFTF regarding the totality of the PCAOB’s standard setting activities, including their recently adopted Firm and Engagement Metrics and Firm Reporting rules (rules or new requirements). Read the full comment letter here.January 8th, 2025Comment Letter, Policymakers
- Comment Letter | SEC [Release No. 34-101724; File No. PCAOB-2024-06] PCAOB; Notice of Filing of Proposed Rules on FEM; PCAOB Rulemaking Docket Matter No. 041.In this letter, we communicate our comments related to the SEC’s obligation to conduct economic analysis and our concerns regarding the Board’s lack of sufficient analysis and due process, and reiterate numerous concerns that we first raised in our comment letters related to the Firm and Engagement Metrics Proposal (PCAOB...January 6th, 2025Comment Letter, Policymakers
- Comment Letter | SEC [Release No. 34-101723; File No. PCAOB 2024-07] PCAOB; Notice of Filing of Proposed Rules on Firm ReportingIn this letter, we communicate our comments and concerns regarding the Board’s lack of sufficient due process. We also reiterate numerous overarching concerns we have previously and continuously raised with Firm Reporting since first proposed by the Board, but that were not adequately addressed in the final rules approved by...December 26th, 2024Comment Letter, Policymakers
- Capital Markets Pulse | December 2024Welcome to another edition of Capital Markets Pulse, a monthly newsletter from the Center for Audit Quality that brings you insights, resources, and tools on the latest issues impacting the capital markets It’s the season of giving, and while visions of sugar plums, gifts, and cozy fires may be dancing in...December 19th, 2024Newsletter, Auditors, Company Management, Investors, Policymakers, Audit Quality, Auditor Independence
- Podcast | Capital Markets Pulse, Episode 11: Mike ScanlonHosted by Julie Bell Lindsay, CEO of the Center for Audit Quality, Capital Markets Pulse dives into the latest key matters related to the capital markets featuring experts from across the corporate reporting world. Not seeing the player? Please refresh the page.December 17th, 2024Blog Post, Podcast, Auditors, Investors, Policymakers, Audit Quality
- CAQ Comment Letter to the SEC in Response to PCAOB’s Adoption of Final RulesOn November 21, 2024, the Public Company Accounting Oversight Board (PCAOB or Board) voted to adopt its Firm and Engagement Metrics and Firm Reporting rules (rules or new requirements) and send them to the Securities and Exchange Commission (Commission or SEC) for approval. The Board adopted these rules despite concerns expressed by more than...November 22nd, 2024Comment Letter, Auditors, Policymakers, Audit Quality
- CAQ Comment Letter in Response to PCAOB Updates to Standard-Setting and Rulemaking AgendasOn November 5, 2024, the Public Company Accounting Oversight Board (PCAOB) updated their standard setting and rulemaking agendas. This comment letter is in response to proposed projects. Read the full comment letter here.November 12th, 2024Comment Letter, Policymakers, Audit Quality
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