PwC encourages alignment between the GASB's and FASB's split interest arrangement guidance.
PwC supports requiring the PCAOB report layout and wording when referring to both PCAOB and AICPA standards.
PwC supports a market-based approach to the communication of audit quality indicators.
PwC supports the proposed revisions to Trust Services Principles, and offers some recommendations for consideration.
PwC supports the SEC's proposal, but offers recommendations intended to provide additional guidance on certain aspects.
PwC is supportive of audit committees disclosing more about how they oversee auditors, under principles-based rules.
PwC supports the GASB's criteria for determining when amortized cost can be used for certain external investment pools.
PwC is supportive of PCAOB Form AP for disclosure, and offers additional recommendations for consideration.
PwC supports the FASB’s proposals to make certain targeted changes to NFP-specific reporting now.
PwC supports the majority of the FASB's proposal to simplify stock-based compensation accounting.