SEC comment letters

PwC comments on the SEC's Dodd Frank clawback proposal


PwC supports the SEC's proposal, but offers recommendations intended to provide additional guidance on certain aspects.

PwC comments on SEC's audit committee disclosure release


PwC is supportive of audit committees disclosing more about how they oversee auditors, under principles-based rules.

PwC comments on SEC's investment company reporting modernization proposal


PwC supports the SEC's proposal to enhance the reporting requirements for investment companies and advisors.

PwC comments on the SEC's Proposed Rule Amendments for Small and Additional Issues Exemptions Under Section 3(b) of the Securities Act


PwC supports the Commission’s continuing efforts to facilitate capital raising by smaller businesses while at the same time providing appropriate levels of investor protection.

PwC Comments on the SEC's Revisions to Auditor Independence Requirements


PwC provides its perspective on the rules to be reviewed in accordance with the requirements of the Regulatory Flexibility Act. PwC's comments are focused on auditor independence requirements approved by the SEC in November 2000, highlighting areas where the firm believes those rules may have a detrimental impact on small companies, investors and the U.S. capital markets.