Comment Letters

The CAQ files comment letters with the PCAOB, SEC, and other regulators or standard setters at home and globally on key policy issues affecting investors, markets, and the public company auditing profession.

Latest Resources

See all

PCAOB: Draft Strategic Plan 2018-2022

IESBA: Professional Skepticism - Meeting Public Expectations

SEC: Draft 2018-2022 Strategic Plan for Securities and Exchange Commission

SEC: Auditor Independence with Respect to Certain Loans or Debtor-Creditor Relationships

IOSCO: Consultation Report on Good Practices for Audit Committees in Supporting Audit Quality

SEC: FAST Act Modernization and Simplification of Regulation S-K

PCAOB: Supervision of Audits Involving Other Auditors

PCAOB: Proposed Amendments to Auditing Standards for Auditor's Use of the Work of Specialists

PCAOB: Proposed Auditing Standard - Auditing Accounting Estimates, Including Fair Value Measurements

SEC: Proposed PCAOB Rules on the Auditor's Report

IAASB: Proposed ISA 540 Auditing Accounting Estimates and Related Disclosures

SEC: Possible Changes to Industry Guide 3 - Statistical Disclosure by Bank Holding Companies