AICPA comment letters

PwC comments on ASEC’s proposed revision of its trust services criteria


PwC supports efforts to align ASEC’s trust services criteria with COSO and address cybersecurity risks.

PwC comments on ASEC’s proposed description criteria for cybersecurity


PwC believes flexibility is necessary to increase reporting on cybersecurity and demand for attestation engagements.

PwC comments on AICPA’s proposed standard on going concern


PwC supports the proposed standard to clarify the auditor’s responsibility when assessing going concern.

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 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 AICPA's Enhancing Audit Quality discussion paper


PwC strongly supports the AICPA's goals related to their enhancing audit quality initiatives.

PwC comments on PEEC proposed new interpretation on breach of independence


PwC shared specific comments and suggestions concerning breaches (i.e., violations) of the Code of Professional Conduct.

PwC comments on ASEC's proposed Trust Services Principles (TSP) and Criteria exposure draft


While overall we agree with ASEC’s proposed restructuring and revised TSP and Criteria exposure draft, within our response we specifically highlighted and provided examples where some criteria could be further enhanced.