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

IAASB: Proposed ISA 540 Auditing Accounting Estimates and Related Disclosures

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

CAQ, CII, and CFA Institute Submit Joint Letter on the Financial CHOICE Act

Federal Reserve, OCC, FDIC: Enhanced Cyber Risk Management Standards Joint Advance Notice of Proposed Rulemaking

SEC: Regulation S-K Disclosure Requirements Relating to Corporate Governance Matters

SEC: Exhibit Hyperlinks and HTML Format

SEC: Disclosure Update and Simplification

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