Investor Advisory Group

The objective of the Investor Advisory Group (IAG) is to provide the Board with the views of investors and their advocates on the PCAOB's regulatory agenda, including: (i) advising the Board regarding matters related to the auditing profession of concern to investors; (ii) providing the Board with investors' perspectives on current regulatory issues; and (iii) serving as a source of information, views, perspectives and recommendations to the Board on other matters regarding the PCAOB’s oversight activities from the point of view of investors.

Members

• James Andrus
• Mary M. Bersot, CFA
• Jonathan Grabel
• Steven R. Grey
• Ken Goldman
• Tracy Sophia Harris
• Satyam Khanna
• Steven Lipiner
  (Mr. Lipiner was appointed to the IAG for a one-year term to replace a member who stepped aside prior to the completion of their two-year term, and his term will expire December 31, 2025.)
• Jeffrey P. Mahoney, J.D., CPA
• Amy Copeland McGarrity, CFA
• Paul O’Brien, Ph.D.
• Sandra J. Peters, CPA, CFA
• Sanford (Sandy) Rich
• Gina Sanchez 
• Nemit Shroff, Ph.D.
• Gary G. Walsh, CFA, CPA
  

Members Bios

• Bios of IAG Members

Meetings

The most recent public meeting of the IAG took place on Thursday, September 26, 2024.

Meeting Archive

• April 24, 2024
• October 10, 2023
• June 7, 2023
• March 9, 2023
• June 8, 2022
• Oct. 12, 2022

Charter

• IAG Charter(PDF)

Comment Letters

These letters represent the views of members of the IAG and do not necessarily represent the views of all of its individual members, or the organizations by which they are employed.

• Firm and Engagement Metrics (May 29, 2024)(PDF)
• Proposals Regarding False or Misleading Statements Concerning PCAOB Registration and Oversight and Constructive Requests to Withdraw from Registration (April 12, 2024)(PDF)
• Proposed Amendments to PCAOB Rule 3502 Governing Contributory Liability (October 26, 2023)(PDF)
• Proposed Amendments Related to Aspects of Designing and Performing Audit Procedures that Involve Technology-Assisted Analysis of Information in Electronic Form (August 25, 2023)(PDF)
• Amendments to PCAOB Auditing Standards related to a Company’s Noncompliance with Laws and Regulations (August 10, 2023)(PDF)
• General Responsibilities of the Auditor in Conducting an Audit (May 16, 2023)(PDF)
• Proposed Auditing Standard Related to Confirmation and Related Amendments to PCAOB Standards (February 16, 2023)(PDF)
• Quality Control (January 13, 2023)(PDF)
• Staff Request for Information and Comment – The Application and Use of the PCAOB’s Interim Attestation Standards (October 21, 2022)(PDF)
• PCAOB Draft Strategic Plan 2022-2026 (September 15, 2022)(PDF)