Comments on PCAOB Rulemaking

Public Company Accounting Oversight Board; Notice of Filing of Proposed Rules on Amendments to QC 1000, A Firm’s System of Quality Control, and Related Rule and Forms

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Date Received
Date Letter Type Commenter Name
Public Comment Sandra J. Peters, CPA, CFA, Senior Head, Corporate Disclosures and Information Advocacy Institute, CFA Institute
Public Comment KPMG LLP
Public Comment Mark E. Peecher, Arthur R. Wyatt Endowed Professor in Accounting, Gies College of Business, University of Illinois Urbana-Champaign
Public Comment Dennis McGowan CPA, Vice President, Professional Practice, Center for Audit Quality
Public Comment Ernst & Young LLP
Public Comment Jeff Mahoney, General Counsel, Council of Institutional Investors
Public Comment Gary Berrigan, CISA, CC Founder, sideLook Consulting LLC
Public Comment PricewaterhouseCoopers LLP
Public Comment Andrew Sutherland, Boeing Associate Professor of Management, Associate Professor of Accounting, MIT Sloan School of Management
Public Comment Deloitte & Touche LLP
File Number
PCAOB-2026-01
Release Number
34-106372
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