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 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

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

Alliance of Concerned Investors

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

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

BerryDunn

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

Center for Audit Quality

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

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

American Institute of CPAs

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

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

Deloitte & Touche LLP

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

Grant Thornton LLP

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

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

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

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

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

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

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

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

CFA Institute

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

KPMG LLP

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

BDO USA, LLP

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

PricewaterhouseCoopers LLP

Date Feb. 28, 2022