Comments on PCAOB Rulemaking

Notice of Filing of Proposed Rule on Auditing Standard No. 5, An Audit of Internal Control Over Financial Reporting That is Integrated with an Audit of Financial Statements, and Related Independence Rule and Conforming Amendments

Filter comments

Date Received
Date Letter Type Commenter Name
Public Comment Chris Anderson, CA(NZ), CISA, CMC, CISSP
Public Comment Linda L. Griggs, Chair of the Committee on Law & Accounting and Keith F. Higgins, Chair of the Committee on Federal Regulation of Securities, American Bar Association
Public Comment Georgene B. Palacky, CPA, Director, Financial Reporting, CFA Institute Centre for Financial Market Integrity
Public Comment Alan F. Eisenberg, Executive Vice President, Emerging Companies and Business Development, Biotechnology Industry Organization
Public Comment BDO Seidman, LLP
Public Comment Chris Cole, Regulatory Counsel, Independent Community Bankers of America
Public Comment Cynthia M. Fornelli, Executive Director, Center for Audit Quality
Public Comment David A. Lifson, President, New York State Society of Certified Public Accountants
Public Comment David A. Richards, CIA, CPA, Institute of Internal Auditors
Public Comment David M. Walker, Comptroller General of the United States, U.S. Government Accountability Office
Public Comment Deloitte & Touche LLP
Public Comment Donna Fisher, Director, Tax and Accounting, American Bankers Association
Public Comment Ernst & Young LLP
Public Comment J. Lavon Morton, CPA
Public Comment Jeff Mahoney, General Counsel, Council of Institutional Investors
Public Comment KPMG LLP
Public Comment Mark G. Heesen, President, National Venture Capital Association
Public Comment Michael J. Ryan, Jr, U.S. Chamber of Commerce, Washington, District of Columbia
Public Comment Monica Radu
Public Comment Paul A. Sharman, ACMA President and CEO, Jeffrey C. Thomson, Vice President of Research, and Mark Boyland, Vice President and General Counsel, Institute of Management Accountants
Public Comment Peter A. Bridgman, Senior Vice President and Controller, PepsiCo
Public Comment Philip Broadley, Chairman, The Hundred Group
Public Comment PricewaterhouseCoopers LLP
Public Comment Robert F. Richter, CPA, Consultant, Newtown Square, Pennsylvania
Public Comment Robert Hodgkinson, Executive Director, Technical, Institute of Chartered Accountants
Public Comment Russell Read, Ph.D., CFA, Chief Investment Officer, CalPERS
Public Comment Sharon A. Haeger, Regulatory Counsel, America's Community Bankers
Public Comment Simone Heidema, RA, and Erick Noorloos, RA, RO, AA, EMIA
Public Comment Todd M. Malan, President and Chief Executive Officer, Organization for International Investment
Public Comment Grant Thornton LLP

Last Reviewed or Updated: Dec. 18, 2025

File Number
PCAOB-2007-02
Release Number
34-55876
How to submit comments