Request for Public Comment on PCAOB Standard Setting 

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Comments

Comment Letters
No. Author Company/Organization Date
Comment Letter Number: 1 (PDF) Author Jim Date Jun. 28, 2026
Comment Letter Number: 2 (PDF) Author Dennis R. Beresford, CPA Date Jul. 7, 2026
Comment Letter Number: 3 (PDF) Author Thomas Barrett Date Jul. 15, 2026
Comment Letter Number: 4 (PDF) Author Babah Sesay, CPA (Oklahoma), ACCA Date Jul. 15, 2026
Comment Letter Number: 5 (PDF) Author Paschal Mmesoma Ezeliora Date Jul. 28, 2026
Comment Letter Number: 6 (PDF) Author NebelKrähe Date Jul. 31, 2026
Comment Letter Number: 7 (PDF) Author Allison M. Henry, CPA, Vice President – Professional & Technical Standards Company/Organization

Pennsylvania Institute of Certified Public Accountants

Date Aug. 5, 2026
Comment Letter Number: 8 (PDF) Author Company/Organization

PricewaterhouseCoopers LLP

Date Aug. 5, 2026
Comment Letter Number: 9 (PDF) Author Eldar Maksymov, Professor of Accounting, Arizona State University, et al. Date Aug. 5, 2026
Comment Letter Number: 10 (PDF) Author Jeffrey L. Johanns, CPA, Chair, Professional Standards Committee Company/Organization

Texas Society of Certified Public Accountants

Date Aug. 5, 2026
Comment Letter Number: 11 (PDF) Author Surinder K. Bansal, Partner Company/Organization

Bansal & Co. LLP

Date Aug. 6, 2026
Comment Letter Number: 12 (PDF) Author Company/Organization

Grant Thornton LLP

Date Aug. 6, 2026
Comment Letter Number: 13 (PDF) Author Company/Organization

Ernst & Young LLP

Date Aug. 6, 2026
Comment Letter Number: 14 (PDF) Author Company/Organization

Deloitte & Touche LLP

Date Aug. 6, 2026
Comment Letter Number: 15 (PDF) Author Company/Organization

Crowe LLP

Date Aug. 6, 2026
Comment Letter Number: 16 (PDF) Author Company/Organization

KPMG LLP

Date Aug. 6, 2026
Comment Letter Number: 17 (PDF) Author Jen Sisson, Chief Executive Officer Company/Organization

The International Corporate Governance Network (ICGN)

Date Aug. 7, 2026
Comment Letter Number: 18 (PDF) Author Dennis McGowan, Vice President of Professional Practice Company/Organization

Center for Audit Quality

Date Aug. 7, 2026
Comment Letter Number: 19 (PDF) Author Company/Organization

Forvis Mazars, LLP

Date Aug. 7, 2026
Comment Letter Number: 20 (PDF) Author Company/Organization

CBIZ CPAs P.C.

Date Aug. 7, 2026
Comment Letter Number: 21 (PDF) Author Company/Organization

RSM US LLP

Date Aug. 7, 2026
Comment Letter Number: 22 (PDF) Author Company/Organization

Auditing Standards Committee, Auditing Section - American Accounting Association

Date Aug. 7, 2026
Comment Letter Number: 23 (PDF) Author Company/Organization

CohnReznick LLP

Date Aug. 7, 2026
Comment Letter Number: 24 (PDF) Author Company/Organization

BDO USA, P.C.

Date Aug. 7, 2026
Comment Letter Number: 25 (PDF) Author Anthony J. Pugliese, CIA, CPA, CGMA, CITP, President and Chief Executive Officer Company/Organization

The Institute of Internal Auditors

Date Aug. 7, 2026
Comment Letter Number: 26 (PDF) Author Company/Organization

Financial Executives International, Committee on Corporate Reporting

Date Aug. 7, 2026
Comment Letter Number: 27 (PDF) Author Andreas Schindler, Chief Executive Officer Company/Organization

Deep Neuron Lab GmbH

Date Aug. 7, 2026
Comment Letter Number: 28 (PDF) Author Nicola Neilon, CPA, Chair; Daniel J. Dustin, CPA, President and CEO Company/Organization

National Association of State Boards of Accountancy (NASBA)

Date Aug. 7, 2026
Comment Letter Number: 29 (PDF) Author Jason Wu, CPA, EA, Founder/Tax Principal Company/Organization

Taxseract, LLC

Date Aug. 7, 2026
Comment Letter Number: 30 (PDF) Author Company/Organization

Baker Tilly US, LLP

Date Aug. 7, 2026
Comment Letter Number: 31 (PDF) Author Members of the Investor Advisory Group Date Aug. 7, 2026
Comment Letter Number: 32 (PDF) Author Jennifer Burns, Chief Auditor; Halie Creps, Chair, Auditing Standards Board Company/Organization

AICPA

Date Aug. 7, 2026
Comment Letter Number: 33 (PDF) Author Kerry Clark, CPA, CA, Partner, Quality, US Services Company/Organization

MNP LLP

Date Aug. 7, 2026