Comments on PCAOB Rulemaking

Public Company Accounting Oversight Board; Notice of Filing of Proposed Rules on A Firm's System of Quality Control and Related Amendments to PCAOB Standards

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Date Received
Date Letter Type Commenter Name
Public Comment Dennis McGowan CPA, Vice President, Professional Practice, Center for Audit Quality
Meeting with SEC Officials Memorandum from the Office of Commissioner Hester M. Peirce regarding an August 27, 2024, meeting with representatives of the Center for Audit Quality
Public Comment Ernst & Young LLP
Public Comment Lynn E. Turner
Public Comment Phoebe W. Brown, Secretary, PCAOB
Public Comment Sherrod Brown, Chairman, Senate Committee on Banking Housing, and Urban Affairs, United States Senate
Meeting with SEC Officials Memorandum from the Office of Commissioner Mark T. Uyeda regarding a July 31, 2024 meeting with representatives of the Center for Audit Quality
Meeting with SEC Officials Memorandum from the Office of Commissioner Caroline Crenshaw regarding a July 31, 2024, meeting with representatives of the Center for Audit Quality
Meeting with SEC Officials Memorandum from the Office of Commissioner Hester M. Peirce regarding a July 31, 2024, meeting with representatives of the Center for Audit Quality
Public Comment Grant Thornton LLP
Public Comment RSM US LLP
Public Comment Tom Quaadman, Executive Vice President, Center for Capital Markets Competitiveness, U.S. Chamber of Commerce
Meeting with SEC Officials Memorandum from the Office of the Chief Accountant regarding a July 8, 2024 meeting with representatives of the Deloitte & Touche LLP
Public Comment Moss Adams LLP
Public Comment BDO USA, P.C.
Public Comment Dennis McGowan, CPA, Vice President, Professional Practice, Center for Audit Quality
Public Comment Forvis Mazars
Public Comment Jack Ciesielski, CPA, CFA, President, R.G. Associates, Inc.
Public Comment Stephen W. Hall, Legal Director and Securities Specialist and Brady Williams, Legal Counsel, Better Markets, Inc.
Public Comment Brandon J. Rees, Deputy Director, Corporations and Capital Markets, American Federation of Labor and Congress of Industrial Organizations
Public Comment Micah Hauptman, Director of Investor Protection, Consumer Federation of America
Public Comment PricewaterhouseCoopers LLP
Public Comment Sandra J. Peters CPA, CFA, Senior Director, Global Financial Reporting Policy Advocacy, and Matthew P. Winters CPA, CFA, Senior Director, Global Financial Reporting Policy Advocacy, CFA Institute
Public Comment Members of the Investor Advisory Group
Meeting with SEC Officials Memorandum from the The Office of the Chief Accountant regarding a June 20, 2024 meeting with representatives of KPMG LLP (KPMG)
Meeting with SEC Officials Memorandum from the The Office of the Chief Accountant regarding a June 21, 2024 meeting with representatives of The Center for Audit Quality
Meeting with SEC Officials Memorandum from the The Office of the Chief Accountant regarding a June 26, 2024 meeting with representatives of PricewaterhouseCoopers LLP (PwC)
Public Comment Jeffrey P. Mahoney, General Counsel, Council of Institutional Investors
Public Comment Johnson Global Advisory
Public Comment Robert A. Conway, CPA, Expert Witness

Last Reviewed or Updated: Dec. 18, 2025

File Number
PCAOB-2024-02
Release Number
34-100277
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