PwC Comment Letter (Jan. 8, 2003): Strengthening the Commission's Requirements Regarding Auditor Independence
PricewaterhouseCoopers shares and supports the recent efforts by Congress and the Commission to restore investor confidence. Clear and unambiguous rules for audit committees, companies, and audit firms are needed to accomplish this. We have carefully reviewed the Commission's proposal and made a number of suggestions that we believe will help foster this clarity and that will help the Commission craft a final rule that strictly adheres to the letter and spirit of the Sarbanes-Oxley Act. Where we believe the proposed independence rule goes beyond meeting stated Congressional intent we have said so in our comment letter.
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Comments on Proposed SAS, Sarbanes-Oxley Omnibus Statement on Auditing Standards (May 19, 2003) - (112kb) |
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Comments on Proposed SAS and SSAE on Internal Control and Proposed Amendment to SAS 100 (May 19, 2003) - (174kb) |
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re: PCAOB Proposed Rulemaking Requiring the Establishment of Professional Standards, (May 12, 2003) - (277kb) |
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Comment on SEC Proposed Rule: Certification of Disclosure in Certain Exchange Act Reports, (May 6, 2003) - (133kb) |
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PwC's Comment Letter to the SEC regarding Section 301: Standards Relating To Listed Company Audit Committees - (543kb) |
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PwC's Comment Letter to the SEC regarding, Additional comments on Disclosures Required by Sections 406 and 407 of the Sarbanes-Oxley Act of 2002 - (104kb) |
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PwC's Comment Letter in response to the FASB's Invitation to Comment, Accounting for Stock-Based Compensation: A Comparison of FAS 123 - (362kb) |
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PwC Comment Letter on Strengthening Independence Rules (January 8, 2003) and on Tax Issues (December 26, 2002) - (1.83mb) |
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PwC Comment Letter (Dec. 27, 2002) - Retention of Records Relevant to Audits and Reviews (Section 802) - (283kb) |
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PwC Comment Letter (Dec. 16, 2002) - Insider Trades During Pension Fund Blackout Periods (Section 306 a) - (251kb) |
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PwC Comment Letter (Dec. 13, 2002) - Conditions for Use of Non-GAAP Financial Information - (370kb) |
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PwC Comment Letter (Dec. 9, 2002) - Disclosure in MD&A About Off-Balance Sheet Arrangements, Contractual Obligations and Contingent Liabilities and Commitments - (311kb) |
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PwC Comment Letter (Nov. 29, 2002) - Disclosure Required by Section 404 of the Sarbanes-Oxley Act of 2002 - (170kb) |
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PwC Comment Letter (Nov. 29, 2002) - Disclosure Required by Sections 406 (Code of Ethics for Senior Financial Officers) and 407 (Disclosure of Audit Committee Financial Expert) of the Sarbanes-Oxley Act of 2002 - (227kb) |
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PwC Comment Letter (Nov. 25, 2002) - Improper Influence on Conduct of Audits required by Section 303 of the Sarbanes-Oxley Act of 2002 - (164kb) |
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