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.

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SEC: Amendments to Smaller Reporting Company Definition

PCAOB: Proposed Auditing Standard - The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses...

PCAOB: Supervision of Audits Involving Other Auditors

SEC: Business and Financial Disclosure Required by Regulation S-K

PCAOB: Post-Implementation Review No. 2016-01, Engagement Quality Review

IAASB: Enhancing Audit Quality in the Public Interest: A Focus on Professional Skepticism, Quality Control and Group...

ICGN: Guidance on Diversity on Boards

ICGN: Global Stewardship Code

Auditing Accounting Estimates and Fair Value Measurements - A Framework

SEC: Effectiveness of Financial Disclosures About Entities Other Than the Registrant

PCAOB: Concept Release on Audit Quality Indicators

SEC: Concept Release on Possible Revisions to Audit Committee Disclosures