PwC supports clarifying what is expected of auditors related to exempt offering documents.
PwC supports clarifying and recodifying the existing standard as a subject-matter specific chapter.
PwC supports moving integrated audit guidance for nonpublic companies from the attestation standards into GAAS.
PwC supports the clarification and recodification of the attestation standards but identifies possible improvements.
PwC supports the objectives of the proposed SAS to avoid unintended changes to previous practice and to enhance clarity.
PwC supports the enhanced guidance in the clarity redraft, but identifies possible improvements.
PwC supports the proposed auditing standard and offers certain suggestions for the Auditing Standards Board to consider as they finalize the standard.