PCAOB comment letters

PwC comments on PCAOB's Audit Quality Indicators concept release

09/29/15

PwC supports a market-based approach to the communication of audit quality indicators.

PwC comments on PCAOB's identification of partner and others on new form

08/30/15

PwC is supportive of PCAOB Form AP for disclosure, and offers additional recommendations for consideration.

PwC comments on the PCAOB's use of specialists paper

08/03/15

PwC is supportive of the project but offers recommendations to address what we see as potential practical challenges.

PwC comments on PCAOB paper on estimates and fair value measurements

11/04/14

PwC is supportive of the project but offers recommendations to address what we see as potential practical challenges.

PwC comments on PCAOB's proposed framework to reorganize audit standards

07/08/14

PwC believes the proposed framework will help users navigate PCAOB standards more easily, but suggests some enhancements.

PwC comments on PCAOB's proposed auditor reporting and other information standards

12/11/13

PwC supports changes to the audit report and auditor's responsibilities for other information that are responsive to user feedback yet maintain or improve audit quality.

PwC comments on PCAOB's reproposed related parties auditing standard and related amendments to PCAOB auditing standards

07/07/13

PwC believes the reproposal will improve the auditor's performance in auditing related parties, significant unusual transactions, and transactions with executive officers.

PwC Comments on PCAOB's Proposed Framework for Reorganizing PCAOB Auditing Standards

05/23/13

PwC believes the PCAOB's proposed framework will help users navigate the board's standards more easily but suggests certain enhancements.

PwC Comments on Proposed Auditing Standard on Related Parties and Related Amendments to PCAOB Auditing Standards

05/30/12

PwC generally supports the proposals and believes they will heighten the auditor's focus on the potential for material misstatement, particularly material misstatement due to fraud, arising from relationships and transactions with related parties, significant unusual transactions, and financial relationships and transactions with executive officers.