Comments on PCAOB Rulemaking

Notice of Filing of Proposed Rules on The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion, and Departures from Unqualified Opinions and Other Reporting Circumstances, and Related Amendments to Auditing Standards

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Date Received
Date Letter Type Commenter Name
Public Comment Shawn M. Barker, Vice President and Controller, Ball Corporation
Public Comment Rand Bernhard
Public Comment Bernard Peter Agulhas, Chief Executive Officer, Independent Regulatory Board for Auditors, Johannesburg, South Africa
Public Comment Cleary Gottlieb Steen & Hamilton LLP
Public Comment Joan Conley, SVP and Secretary, Nasdaq
Public Comment Steve Boston
Public Comment Vincent Papa, Interim Head, Financial Reporting Policy, Advocacy Division, and Kurt N. Schacht, CFA, JD, Managing Director, Advocacy; CFA Institute
Public Comment Anne Sheehan, Director of Corporate Governance, California State Teachers' Retirement System
Public Comment Richard F. Chambers, President and Chief Executive Officer, Institute of Internal Auditors
Public Comment Carter A. Pearl, Charertered Financial Analyst
Public Comment J. Robert Brown, Jr., Lawrence W. Treece Professor of Corporate Governance and Director, Corporate and Commercial Law Program, University of Denver Sturm College of Law, et al.
Public Comment John L. Merino, Corporate Vice President and Principal Accounting, et al., FedEx Corporation
Public Comment John N. Walker
Public Comment Mark Yu
Public Comment Charles F. Schollaert
Public Comment Joe Porter, Former President, CFA Society of Atlanta, CFA Society of Jacksonville Chairman of the Board (Ret.) Enterprise National Bank, Chief Investment Officer, Bank South Corporation (now Bank America)
Public Comment Matthew R. Flesher
Public Comment Robert N. Waxman, CPA
Public Comment Todd Schmiedeke
Public Comment American Tower Corporation, et al.
Public Comment Cynthia M. Fornelli, Executive Director, Center for Audit Quality
Public Comment David S. Huntington, Chair, Financial Reporting Committee, Association of the Bar of the City of New York
Public Comment Davis Polk & Wardwell LLP
Public Comment Deloitte & Touche LLP
Public Comment Eleanor Bloxham, CEO, The Value Alliance and Corporate Governance Alliance
Public Comment Ernst & Young, LLP
Public Comment Gregory W. Smith, Executive Director, Colorado Public Employees' Retirement Association
Public Comment James G. Martin, SVP, Policy and Advocacy/General Counsel, Society for Corporate Governance
Public Comment Marcie Frost, Chief Executive Officer, California Public Employee's Retirement System
Public Comment Michael Hardesty, Corporate Vice President, Controller and Chief Accounting Officer, Northrop Grumman Corporation

Last Reviewed or Updated: Dec. 18, 2025

File Number
PCAOB-2017-01
Release Number
34-81187
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