Comments on PCAOB Rulemaking

Notice of Filing of Proposed Rule on Auditing Standard No. 3, Audit Documentation, and an Amendment to Interim Auditing Standards - AU se. 543.12, Part of Audit Performed by Other Independent Auditors

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Date Received
Date Letter Type Commenter Name
Public Comment BDO Seidman, LLP
Public Comment Appraisal Institute, American Society of Appraisers, and American Society of Farm Managers and Rural Appraisers
Public Comment Deloitte & Touche LLP
Public Comment Ernst & Young LLP
Public Comment KPMG LLP
Public Comment PricewaterhouseCoopers LLP
Public Comment Robert J. Kueppers, Chair, Center for Public Company Audit Firms; and John A. Fogarty, Chair, Auditing Standards Board, Center for Public Company Audit Firms, American Institute of Certified Public Accountants
Public Comment Robert Hodgkinson, Director, Technical, Institute of Chartered Accountants in England & Wales

Last Reviewed or Updated: Dec. 18, 2025

File Number
PCAOB-2004-05
Release Number
34-50012
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