Accounting Principles & Auditing Standards

Comment Letters

All documents listed below are provided in PDF format.

Sept. 14, 2009
Exposure Draft ED/2009/7

Sept. 9, 2009
PCAOB Rulemaking Docket Matter No. 29

August 28, 2009
Exposure Draft ED/2009/09 Classification of Rights Issues Proposed Amendments to IAS 32

August 21, 2009
Proposed Statement of Financial Accounting Standards Disclosures about Credit Quality of Financing Receivables and the Allowance for Credit Losses

July 30, 2009
Exposure Draft dated April 28, 2009 "Proposed Statements on Standards for Accounting and Review Services

July 29, 2009
Exposure Draft ED/2009/3 Derecognition Proposed amendments to IAS 39 and IFRS 7
Exposure Draft ED/2009/2 Income Tax

May 27, 2009
Response to PCAOB Rulemaking Docket Matter No. 028
Proposed Statement on Auditing Standards, Consideration of Laws and Regulations in an Audit of Financial Statements

May 20, 2009
Exposure Draft of Proposed Statement on Auditing Standards Materiality in Planning and Performing an Audit (Redrafted)
Exposure Draft of Proposed Statement on Auditing Standards Evaluation of Misstatements Identified During the Audit

May 15, 2009
Proposed Statement on Auditing Standards, Planning an Audit (Redrafted)

May 8, 2009
Exposure Draft of Proposed Statement on Auditing Standards Consideration of Fraud in a Financial Statement Audit (Redrafted)

Proposed Statements on Auditing Standards
• Required Supplementary Information
• Other Information in Documents Containing Audited Financial Statements
• Other Information in Relation to the Financial Statements as a Whole

Proposed SAS, Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatements (Redrafted)

May 15, 2009
Exposure Draft of Proposed Statement on Auditing Standards Initial Audit Engagements, Including Reaudits—Opening Balances

April 15, 2009
Response to PCAOB Rule-Making Docket Matter No. 025

February 9, 2009
Response to PCAOB Rule-Making Docket Matter No. 026

Roadmap for the Potential Use of Financial Statements Prepared in Accordance with International Reporting Standards by U.S. Issuers

November 25, 2008
Proposed Preface to Codification of Statements on Auditing Standards, Principles Governing an Audit Conducted in Accordance with Generally Accepted Auditing Standards, and Proposed Statement on Auditing Standards (SAS) Overall Objectives of the Independent Auditor and the Conduct of an Audit Accordance with Generally Accepted Auditing Standards

August 11, 2008
Exposure Draft of Proposed Statement on Standards Communicating Internal Control Matters Identified in an Audit (Amends AU325)

May 20, 2008
Proposed FSP ARB 43-a

May 16, 2008
Proposed Statement on Auditing Standards No. 103 (Redrafted) - Audit Documentation

May 16, 2008
Proposed Statement on Auditing Standards No. 114 (Redrafted), The Auditor’s Communication With Those Charged With Governance

April 4, 2008
FR-5054-P-01 Independent Public Accountant Roster

Jan. 11, 2008
IASB Comment on Joint Arrangement

Jan. 11, 2008
Proposal to Allow IRFS

Aug. 31, 2007
Exposure draft: Statement on standards for accounting and review services, Elimination of Certain References to Statements on Auditing Standards and Incorporation of Appropriate Guidance Into Standards for Accounting and Review Services.

Nov. 5, 2007
ISA 510, Initial Audit Engagements—Opening Balances

Nov. 5, 2007
ISA 530, Audit Sampling

Sept. 8, 2006
Bifurcation of Insurance and Reinsurance Contracts for Financial Reporting

Sept. 8, 2006
EITF0605

Sept. 6, 2006
A Firm's System of Quality Control

Sept. 6, 2006
Enhancing the Financial Accounting and Reporting Standard-Setting Process for Private Companies

Aug. 27, 2005
Accounting for Certain Tax Positions

Oct. 27, 2005
Proposed Statement of Financial Accounting Standards Business Combinations, a replacement of FASB Statement No. 141