Public Comments on PCAOB Strategic Priorities 

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Comments

Comment Letters
No. Author Company/Organization Date
Comment Letter Number: 1 (PDF) Author Stuart Burgdoerfer Date Apr. 1, 2026
Comment Letter Number: 2 (PDF) Author Arun Kumar, FCA, Chartered Accountant (ICAI) Date Apr. 2, 2026
Comment Letter Number: 3 (PDF) Author Gary Crittenden Date Apr. 4, 2026
Comment Letter Number: 4 (PDF) Author Dennis R. Beresford, CPA Date Apr. 3, 2026
Comment Letter Number: 5 (PDF) Author Jathin Bandari, M.D. Date Apr. 9, 2026
Comment Letter Number: 6 (PDF) Author Gabriel Hasson, Global Head of Governance & Activism Advisory Company/Organization

ICR Inc.

Date Apr. 21, 2026
Comment Letter Number: 7 (PDF) Author Art Nazzaro, CEO Company/Organization

RiskGraphs

Date Apr. 21, 2026
Comment Letter Number: 8 (PDF) Author Robert Keenan, CEO Company/Organization

St. Bernard Financial Services, Inc.

Date Apr. 21, 2026
Comment Letter Number: 9 (PDF) Author Davide Knutson, CFA, FRM, CMT, Head of Industry Outreach, Chief Client Office Company/Organization

S&P Global

Date Apr. 23, 2026
Comment Letter Number: 10 (PDF) Author Marina Severinovsky, Head of Sustainability, North America Company/Organization

Schroders Investment Management

Date Apr. 28, 2026
Comment Letter Number: 11 (PDF) Author Jack Ciesielski, CPA, CFA, President Company/Organization

R.G. Associates, Inc.

Date May 1, 2026
Comment Letter Number: 12 (PDF) Author Company/Organization

Cherry Bekaert LLP

Date Apr. 30, 2026
Comment Letter Number: 13 (PDF) Author Jake Sigler, Ph.D., Assistant Professor of Accounting, Xavier University Date May 5, 2026
Comment Letter Number: 14 (PDF) Author Yigal M. Rechtman, CPA, CFE, CITP, CISM, Managing Partner Company/Organization

Rechtman CPA PLLC

Date May 6, 2026
Comment Letter Number: 15 (PDF) Author Dennis J. McGowan, CPA Vice President, Professional Practice Company/Organization

Center for Audit Quality

Date May 11, 2026
Comment Letter Number: 16 (PDF) Author Members of the Audit Committee Council Date May 11, 2026
Comment Letter Number: 17 (PDF) Author Company/Organization

Auditing Standards Committee, Auditing Section - American Accounting Association

Date May 11, 2026
Comment Letter Number: 18 (PDF) Author Jeffrey L. Johanns, CPA, Chair, Professional Standards Committee Company/Organization

Texas Society of Certified Public Accountants

Date May 11, 2026
Comment Letter Number: 19 (PDF) Author Jason Meyers Company/Organization

Auditchain Labs AG

Date May 12, 2026
Comment Letter Number: 20 (PDF) Author An Lommers, Corporate Chief Accountant; Nancy Mac Gillavry, Head of Finance Company/Organization

ASML Netherlands B.V.

Date May 11, 2026
Comment Letter Number: 21 (PDF) Author Allison M. Henry, CPA, Vice President – Professional & Technical Standards Company/Organization

Pennsylvania Institute of Certified Public Accountants

Date May 12, 2026
Comment Letter Number: 22 (PDF) Author Campbell Pryde, President and CEO Company/Organization

XBRL US

Date May 13, 2026
Comment Letter Number: 23 (PDF) Author Jen Sisson, Chief Executive Officer Company/Organization

The International Corporate Governance Network (ICGN)

Date May 13, 2026
Comment Letter Number: 24 (PDF) Author Company/Organization

PricewaterhouseCoopers LLP

Date May 13, 2026
Comment Letter Number: 25 (PDF) Author Dirk Simons, Professor of Accounting; Sebastian Kronenberger, Assistant Professor of Accounting; Yasmin Kuhlmann, PhD Candidate in Accounting, University of Mannheim Business School Date May 15, 2026
Comment Letter Number: 26 (PDF) Author Nicholas J. Satriano, Chief Accountant & Principal Associate Director, Office of the Chief Accountant, Division of Enterprise Regulation Company/Organization

U.S. Federal Housing (FHFA)

Date May 13, 2026
Comment Letter Number: 27 (PDF) Author Lisa Yao Liu, Assistant Professor, Accounting Division, Columbia Business School Date May 13, 2026
Comment Letter Number: 28 (PDF) Author Members of the IAG Date May 13, 2026
Comment Letter Number: 29 (PDF) Author Wenzel Reyes, CPA, CA, Head of AI Governance Company/Organization

MindBridge Inc.

Date May 14, 2026
Comment Letter Number: 30 (PDF) Author Louis Roy, CPA, Partner Company/Organization

Agentic CPA Inc.

Date May 14, 2026
Comment Letter Number: 31 (PDF) Author Sarah M. Madris Date May 14, 2026
Comment Letter Number: 32 (PDF) Author Roberta F. Brzezinski Date May 14, 2026
Comment Letter Number: 33 (PDF) Author The FINRA Small Firm Advisory Committee Date May 14, 2026
Comment Letter Number: 34 (PDF) Author Company/Organization

KPMG LLP

Date May 14, 2026
Comment Letter Number: 35 (PDF) Author Kerry Clark, CPA, CA, Partner, US Services Company/Organization

MNP LLP

Date May 14, 2026
Comment Letter Number: 36 (PDF) Author Robert A. Conway Date May 15, 2026
Comment Letter Number: 37 (PDF) Author Brian Yujuico, CPA, Senior Vice President Company/Organization

CPA Club Inc.

Date May 14, 2026
Comment Letter Number: 38 (PDF) Author Jeffrey Gluck Company/Organization

CBIZ CPAs P.C.

Date May 15, 2026
Comment Letter Number: 39 (PDF) Author Anthony J. Pugliese, CIA, CPA, CGMA, CITP, President and Chief Executive Officer Company/Organization

The Institute of Internal Auditors

Date May 15, 2026
Comment Letter Number: 40 (PDF) Author Company/Organization

Yount, Hyde & Barbour, P.C.

Date May 15, 2026
Comment Letter Number: 41 (PDF) Author Eric J. Pan, President & CEO; Jason J. Nagler, Senior Director, Accounting and Compliance Company/Organization

Investment Company Institute

Date May 15, 2026
Comment Letter Number: 42 (PDF) Author Company/Organization

Forvis Mazars, LLP

Date May 15, 2026
Comment Letter Number: 43 (PDF) Author Company/Organization

Johnson Global Advisory

Date May 15, 2026
Comment Letter Number: 44 (PDF) Author Nicola Neilon, CPA, Chair; Daniel J. Dustin, CPA, President and CEO Company/Organization

National Association of State Boards of Accountancy (NASBA)

Date May 12, 2026
Comment Letter Number: 45 (PDF) Author Company/Organization

Deloitte & Touche LLP

Date May 15, 2026
Comment Letter Number: 46 (PDF) Author Company/Organization

Ernst & Young LLP

Date May 15, 2026
Comment Letter Number: 47 (PDF) Author Company/Organization

RSM US LLP

Date May 15, 2026
Comment Letter Number: 48 (PDF) Author Marni Rock Gibson, President Company/Organization

North American Securities Administrators Association, Inc.

Date May 15, 2026
Comment Letter Number: 49 (PDF) Author Elizabeth Warren, Ranking Member Company/Organization

United States Senate Committee on Banking, Housing, and Urban Affairs

Date May 15, 2026
Comment Letter Number: 50 (PDF) Author Amanda L. Fischer, Policy Director & Chief Operating Officer Company/Organization

Better Markets, Inc.

Date May 15, 2026
Comment Letter Number: 51 (PDF) Author Jon Roberts, CPA, Chair; Erik De Vries, CPA, Vice Chair, Audit and Assurance Services Committee Company/Organization

Illinois CPA Society

Date May 15, 2026
Comment Letter Number: 52 (PDF) Author Jonathan Day, Chief Executive Company/Organization

Tapestry Networks, Inc.

Date May 15, 2026
Comment Letter Number: 53 (PDF) Author Eldar Maksymov, Professor of Accounting, Arizona State University, et al. Date May 15, 2026
Comment Letter Number: 54 (PDF) Author Company/Organization

Crowe LLP

Date May 15, 2026
Comment Letter Number: 55 (PDF) Author Mike Flood, Senior Vice President Company/Organization

U.S. Chamber of Commerce, Center for Capital Markets Competitiveness

Date May 15, 2026
Comment Letter Number: 56 (PDF) Author Jennifer Burns, Chief Auditor; Halie Creps, Chair, Auditing Standards Board Company/Organization

AICPA

Date May 15, 2026
Comment Letter Number: 57 (PDF) Author Company/Organization

Financial Executives International, Committee on Corporate Reporting

Date May 15, 2026
Comment Letter Number: 58 (PDF) Author Company/Organization

BDO USA, P.C.

Date May 15, 2026
Comment Letter Number: 59 (PDF) Author Company/Organization

Grant Thornton LLP

Date May 15, 2026
Comment Letter Number: 60 (PDF) Author Tracy Ayers, CPA Company/Organization

Cerex Advisory

Date May 15, 2026
Comment Letter Number: 61 (PDF) Author Lynn Paquin, Portfolio Manager Company/Organization

California State Teachers’ Retirement System

Date May 15, 2026
Comment Letter Number: 62 (PDF) Author Company/Organization

Americans for Financial Reform Education Fund, et al.

Date May 15, 2026
Comment Letter Number: 63 (PDF) Author Jeffrey Mahoney, General Counsel Company/Organization

Council of Institutional Investors

Date May 15, 2026
Comment Letter Number: 64 (PDF) Author Stephen P. Percoco Company/Organization

Lark Research

Date May 15, 2026
Comment Letter Number: 65 (PDF) Author Company/Organization

Baker Tilly US, LLP

Date May 15, 2026
Comment Letter Number: 66 (PDF) Author Joshua Stein, Vice President, Accounting and Financial Management Company/Organization

American Bankers Association

Date May 15, 2026
Comment Letter Number: 67 (PDF) Author Company/Organization

CohnReznick LLP

Date May 18, 2026
Comment Letter Number: 68 (PDF) Author Judith I. Wawroski, CFO Company/Organization

International Bancshares Corporation

Date May 21, 2026
Comment Letter Number: 69 (PDF) Author John L. Thornton, Co-Chair; R. Glenn Hubbard, Co-Chair; Hal S. Scott, President Company/Organization

Committee on Capital Markets Regulation

Date Feb. 26, 2026