Comments on PCAOB Rulemaking

Public Company Accounting Oversight Board; Notice of Filing of Proposed Rules on Firm Reporting

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Date Received
Date Letter Type Commenter Name
Public Comment Amber Sarb, CPA, Chair and Jon Roberts, CPA, Vice Chair, The Audit and Assurance Services Committee of the Illinois CPA Society
Public Comment Members of the Audit Committee Council
Public Comment M. C. Walke, Chief Executive Officer, Canadian Centre for Audit Quality
Public Comment Professor Colleen Boland, University of Wisconsin-Milwaukee, Professor Brant Christensen, Brigham Young University and Professor John Keyser, Case Western Reserve University
Meeting with SEC Officials Memorandum from the Office of Commissioner Hester M. Peirce regarding a January 30, 2025 with representative of the CFA Institute
Meeting with SEC Officials Memorandum from the Office of Commissioner Hester M. Peirce regarding a January 21, 2025, meeting with representatives of the Public Company Accounting Oversight Board (PCAOB)
Public Comment Members of the Smaller Firm Task Force
Public Comment Forvis Mazars LLP
Public Comment CFA Institute
Public Comment Baker Tilly US, LLP
Public Comment BDO USA, P.C.
Public Comment CohnReznick LLP
Public Comment Crowe LLP
Public Comment David Certner, Legislative Counsel, Legislative Policy Counsel, and Government Affairs, AARP
Public Comment Deloitte & Touche LLP
Public Comment Dennis J. McGowan, Vice President, Professional Practice, Center for Audit Quality
Public Comment Forvis Mazars, LLP
Public Comment Grant Thornton LLP
Public Comment Moss Adams LLP
Public Comment Allison M. Henry CPA, Vice President, Professional & Technical Standards, PICPA
Public Comment Christopher F. Meshginpoosh, Managing Director, Kreischer Miller
Public Comment PricewaterhouseCoopers LLP
Public Comment William Lazor
Public Comment Plante & Moran, PLLC
Public Comment Ernst & Young LLP
Public Comment RSM US LLP
Public Comment Tom Quaadman, Senior Vice President, U.S. Chamber of Commerce
Public Comment Jeffrey P. Mahoney, General Counsel, Council of Institutional Investor
Public Comment KPMG LLP
Public Comment Susan Coffey, CPA, CGMA, Chief Executive Officer - Public Accounting, American Institute of Certified Public Accountants

Last Reviewed or Updated: Dec. 18, 2025

File Number
PCAOB-2024-07
Release Number
34-101723
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