PwC comment letters

PwC responses to proposals or concept releases issued by various standard setter organizations and regulators

PwC comments on FASB proposal regarding private company alternatives


PwC supports the FASB's proposals to expand the ability of private companies to adopt PCC alternatives.

PwC comments on proposed narrow scope amendments to new revenue standard


PwC supports the FASB and IASB’s efforts to respond to concerns raised by constituents about the revenue standard.

PwC comments on GASB's proposal on blending requirements


PwC supports the GASB's proposal to provide guidance on the blending of certain component units.

PwC comments on proposed update to principal versus agent revenue guidance


PwC supports the FASB and IASB’s efforts to clarify the principal versus agent guidance in the new revenue standard.

PwC comments on the GASB's irrevocable split-interest agreement proposal


PwC encourages alignment between the GASB's and FASB's split interest arrangement guidance.

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


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

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 proposed revision to the AICPA Trust Services Principles


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

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.