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 Mick Homan, Chairman, Committee on Corporate Reporting, Financial Executives International
Public Comment Philip P. Litmanov
Public Comment PricewaterhouseCoopers
Public Comment Public Citizen
Public Comment Sharon A. Virag, Vice President, Controller and Chief Accounting Officer, Aetna Inc., et al.
Public Comment Sullivan & Cromwell LLP
Public Comment Tim Goodman, Director - Engagement, Hermes Investment Management
Public Comment Chad K. Fooshee, Assistant Corporate Controller, Regions Financial Corporation
Public Comment Edward B. Horahan, The Law Office of Edward B. Horahan III, P.L.L.C.
Public Comment Traci Sowersby, Vice President, Controller and Chief Accounting Officer, ArcBest
Public Comment Erik Daniel Reichertz
Public Comment BDO USA, LLP
Public Comment Donald A. Zakrowski, Vice President, Finance and Chief Accounting Officer, Eli Lilly and Company
Public Comment Elizabeth F. Mooney and Dane Mott, Accounting Analysts, The Capital Group Companies, Inc.
Public Comment Jack T. Ciesielski, President, R.G. Associates, Inc.
Public Comment Robert A. Klug, Vice President, Corporate Controller, Chief Accounting Officer, Quest Diagnostics Inc.
Public Comment Bruce Nordstrom, Chairman, Audit Committee , Pinnacle West Capital Corporation
Public Comment David T. Hirschmann, President and Chief Executive Officer, Center for Capital Markets Competitiveness, U.S. Chamber of Commerce
Public Comment Paul Lee, Head of Corporate Governance, Aberdeen Asset Management
Public Comment Jeffrey P. Mahoney, General Counsel, Council of Institutional Investors
Public Comment Michael Jones

Last Reviewed or Updated: Dec. 18, 2025

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