Request for Public Comment – Advisory Groups – Draft Governance Frameworks

Status: The comment period is closed.

On January 31, 2022, the PCAOB announced the creation of two new advisory groups — the Investor Advisory Group (IAG) and the Standards and Emerging Issues Advisory Group (SEIAG). Read the news release.

View the draft governance frameworks.

Comments

Comment Letters
No. Author Company/Organization Date
Comment Letter Number: 1 (PDF) Author Robert Conway Date Feb. 8, 2022
Comment Letter Number: 2 (PDF) Author Jeffrey P. Mahoney, General Counsel Company/Organization

Council of Institutional Investors

Date Feb. 10, 2022
Comment Letter Number: 3 (PDF) Author Jane B. Adams; Jack Ciesielski; Rebecca McEnally; Janet Pegg; and Lynn E. Turner Company/Organization

Alliance of Concerned Investors

Date Feb. 14, 2022
Comment Letter Number: 4 (PDF) Author Nancy J. Schroeder, CPA, Chair, Financial Reporting Committee Company/Organization

Institute of Management Accountants

Date Feb. 16, 2022
Comment Letter Number: 5 (PDF) Author Todd Desjardins, CPA, Quality Assurance Principal; Susan Weber, MBA, Senior Manager/Consultant Company/Organization

BerryDunn

Date Feb. 21, 2022
Comment Letter Number: 6 (PDF) Author Dennis J. McGowan, CPA, Vice President, Professional Practice Company/Organization

Center for Audit Quality

Date Feb. 25, 2022
Comment Letter Number: 7 (PDF) Author Company/Organization

RSM US LLP

Date Feb. 25, 2022
Comment Letter Number: 8 (PDF) Author Robert J. Lipstein Date Feb. 25, 2022
Comment Letter Number: 9 (PDF) Author Susan S. Coffey, CPA, CGMA, Chief Executive Officer – Public Accounting Company/Organization

American Institute of CPAs

Date Feb. 25, 2022
Comment Letter Number: 10 (PDF) Author Rudolf Bless, Chair, Committee on Corporate Reporting Company/Organization

Financial Executives International

Date Feb. 25, 2022
Comment Letter Number: 11 (PDF) Author Martin F. Baumann Date Feb. 25, 2022
Comment Letter Number: 12 (PDF) Author Company/Organization

Deloitte & Touche LLP

Date Feb. 28, 2022
Comment Letter Number: 13 (PDF) Author Company/Organization

Grant Thornton LLP

Date Feb. 28, 2022
Comment Letter Number: 14 (PDF) Author Richard H. Murray Company/Organization

Liability Dynamics Consulting, LLC

Date Feb. 28, 2022
Comment Letter Number: 15 (PDF) Author W. Michael Fritz, CPA, Chair; Ken L. Bishop, President and CEO Company/Organization

National Association of State Boards of Accountancy

Date Feb. 25, 2022
Comment Letter Number: 16 (PDF) Author Mary M. Bersot, CFA, Former IAG Member; Lynn E. Turner, CPA, Former SEC Chief Accountant, Former IAG and SAG Member; et al. Date Feb. 28, 2022
Comment Letter Number: 17 (PDF) Author Rick A. Fleming, Investor Advocate Company/Organization

U.S. Securities and Exchange Commission, Office of the Investor Advocate

Date Feb. 28, 2022
Comment Letter Number: 18 (PDF) Author Tom Quaadman Company/Organization

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

Date Feb. 28, 2022
Comment Letter Number: 19 (PDF) Author Company/Organization

Ernst & Young LLP

Date Feb. 28, 2022
Comment Letter Number: 20 (PDF) Author Sandra J. Peters, CPA, CFA, Senior Head, Global Financial Reporting Policy Advocacy Company/Organization

CFA Institute

Date Feb. 28, 2022
Comment Letter Number: 21 (PDF) Author Company/Organization

KPMG LLP

Date Feb. 28, 2022
Comment Letter Number: 22 (PDF) Author Company/Organization

BDO USA, LLP

Date Feb. 28, 2022
Comment Letter Number: 23 (PDF) Author Company/Organization

PricewaterhouseCoopers LLP

Date Feb. 28, 2022