AICPA comment letters

PwC comments on ASEC’s proposed description criteria for cybersecurity

12/06/16

PwC believes flexibility is necessary to increase reporting on cybersecurity and demand for attestation engagements.

PwC comments on ASEC’s proposed revision of its trust services criteria

12/06/16

PwC supports efforts to align ASEC’s trust services criteria with COSO and address cybersecurity risks.

PwC comments on AICPA’s proposed standard on going concern

09/02/16

PwC supports the proposed standard to clarify the auditor’s responsibility when assessing going concern.

PwC comments on the AICPA's proposed amendment to AU-C 700

09/30/15

PwC supports requiring the PCAOB report layout and wording when referring to both PCAOB and AICPA standards.

PwC comments on proposed revision to the AICPA Trust Services Principles

09/16/15

PwC supports the proposed revisions to Trust Services Principles, and offers some recommendations for consideration.