Comments on PCAOB Rulemaking

Public Company Accounting Oversight Board; Notice of Filing and Immediate Effectiveness of Proposed Rule Change Postponing the Effective Date of Amendments to Board Standards, Rules, and Forms Adopted on May 13, 2024

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Date Received
Date Letter Type Commenter Name
Public Comment BDO USA, P.C.
Public Comment Bill Hulse, Senior Vice President, Center for Capital Markets Competitiveness, U.S. Chamber of Commerce
Public Comment Crowe LLP
Public Comment Deloitte & Touche LLP
Public Comment Dennis J. McGowan, Vice President, Professional Practice, Center for Audit Quality
Public Comment Ernst & Young LLP
Public Comment Grant Thornton LLP
Public Comment KPMG LLP
Public Comment PricewaterhouseCoopers LLP
Public Comment Baker Tilly US, LLP
Public Comment RSM US LLP
Public Comment Sandra J. Peters, CPA, CFA, Senior Head, Global Advocacy, and Matthew P. Winters, CPA, CFA, Senior Director, Global Advocacy, CFA Institute
Public Comment Chris Barnard
Public Comment Plante & Moran, PLLC
Public Comment Jeff P. Mahoney, General Counsel, Council of Institutional Investors (CII)

Last Reviewed or Updated: Dec. 18, 2025

File Number
PCAOB-2025-01
Release Number
34-103803
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