Public Comments on PCAOB Strategic Priorities 

Status: The comment period is open.

Read the request for public comment.

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