PCAOB comment letters

PwC comments on PCAOB reproposal on changes to the auditor's report


PwC supports changes to the auditor’s report that maintain or improve audit quality.

PwC comments on PCAOB proposal for audits involving other auditors


PwC supports the PCAOB project considering the auditor’s supervisory responsibilities in audits involving other auditors.

PwC comments on PCAOB Post-Implementation review of AS 7


PwC is supportive of AS 7 and PCAOB post-implementation reviews in general

PwC comments on PCAOB's Audit Quality Indicators concept release


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


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


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

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


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


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