PwC comment letters

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

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.

PwC comments on GASB's exposure draft on certain external investment pools


PwC supports the GASB's criteria for determining when amortized cost can be used for certain external investment pools.

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 FASB's proposed changes to NFP financial reporting


PwC supports the FASB’s proposals to make certain targeted changes to NFP-specific reporting now.

PwC comments on the FASB's proposed share-based payment simplifications


PwC supports the majority of the FASB's proposal to simplify stock-based compensation accounting.