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

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Date Received
Date Letter Type Commenter Name
Public Comment Rod Scott, R.G. Scott & Associates, LLC, Sarasota, Florida
Public Comment Benjamin P. Foster, PhD, CPA, and Trimbak Shastri, CPA, PhD, School of Accountancy, College of Business, University of Louisville , Louisville, Kentucky
Public Comment Dirk D. Hobgood, CPA, CIA, Senior Vice President, Accounting and Finance and Enterprise Governance Services, Accretive Solutions, Dallas. Texas
Public Comment Martyn Webster, VP of Finance, XenoPort, Inc., California
Public Comment David A. Doney, CPA CIA, Director of Internal Audit, Chicago, Illinois
Public Comment Frank Gorrell, MSA, CPA
Public Comment Thomas E. Damman, CEO, Koexco - Control Excellence Company, Birmingham, Alabama
Public Comment Dennis M. Stevens, Director, Internal Audit, Alamo Group

Last Reviewed or Updated: Dec. 18, 2025

File Number
PCAOB-2007-02
Release Number
34-55876
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