Accounting Principles & Auditing Standards
Comment Letters
All documents listed below are provided in PDF format.
Jan. 7, 2012
Consolidation (Topic 810): Principal versus Agent Analysis
Dec. 29, 2011
Proposed Accounting Standards Update: Financial Services—Investment Companies (Topic 946) Amendments to the Scope, Measurement and Disclosure Requirements
Dec. 21, 2011
Improving the Transparency of Audits: Proposed Amendments to PCAOB Auditing Standards and Form 2
Dec. 9, 2011
Concept Release on Auditor Independence and Audit Firm Rotation
Sept. 27, 2011
Concept Release on Possible Revisions to PCAOB Standards Related to Reports on Audited Financial Statements
Sept. 7, 2011
Exposure Draft of Proposed Accounting Standards Update, Property, Plant and Equipment (Topic 360), Deregulation on in Substance Real Estate—a Scope Clarification
July 29, 2011
Comments Regarding "Work Plan for the Consideration of Incorporating International Financial Reporting Standards into the Financial Reporting System for U.S. Issuers—Exploring a Possible Method of Incorporation—A Securities and Exchange Commission Staff Paper, May 26, 2011" (the "Staff" Paper")
May 25, 2011
Exposure Draft, Omnibus Proposal; AICPA Professional Ethics Division; Interpretations and Rulings
May 23, 2011
Intangibles—Goodwill and Other (Topic 350)
May 20, 2011
ISRE 2400 (Revised), Engagements to Review Historical Financial Statements
Feb, 22, 2011
Proposed International Standard on Related Services—ISRS 4410 (Revised), Compilation Engagements
Feb. 17, 2011
Proposed Accounting Standards Update Other Expenses (Topic 720)
Feb. 15, 2011
Exposure Draft Hedge Accounting
Feb. 15, 2011
Proposed Accounting Standards Update Health Care Entities (Topic 954)
Oct. 11, 2010
Exposure Draft: Revenue Recognition (Topic 605) Revenue From Contracts with Customers
Sept. 14, 2010
Exposure Draft: Proposed Accounting Standards Update Accounting for Financial Instruments and Revisions to the Accounting for Derivative Instruments and Hedging Activities Financial Instruments (Topic 825) and Derivatives and Hedging (Topic 815)
Sept. 8, 2010
Comments Regarding PCAOB Rulemaking Docket Matter No. 028 Proposed Auditing Standard Related to Confirmation
Sept. 3, 2010
Exposure Draft ED/2010/3 Defined Benefit Plans Proposed Amendments to IAS 19
Aug. 25, 2010
Exposure Draft: Fair Value Measurement and Disclosures (Topic 820)
Aug. 12, 2010
Proposed Accounting Standards Update: Contingencies (Topic 450)
July 12, 2010
Proposed Statement of Financial Accounting Concepts—Conceptual Framework for Financial Reporting: The Reporting Entity
July 6, 2010
Proposed Accounting Standards Update: Comprehensive Income (Topic 220)
June 2, 2010
Financial Instruments: Amortized Cost and Impairment
May 24, 2010
PCAOB Rulemaking Docket Matter No. 030—Proposed Auditing Standard Related to Communications with Audit Committees
May 17, 2010
Proposed Statement on Auditing Standards, Using the Work of an Auditor's Specialist
May 17, 2010
Proposed Statement on Auditing Standards, Audit Evidence—Specific Considerations for Selected Items
May 17, 2010
Proposed Statement on Auditing Standards, Consistency of Financial Statements
May 17, 2010
Proposed Statement on Auditing Standards, Consideration of Omitted Procedures After the Report Release Date
May 17, 2010
Proposed Statement on Auditing Standards, Reports on Application of Requirements of an Applicable Financial Reporting Framework
May 17, 2010
Proposed Statement on Auditing Standards, Analytical Procedures (Redrafted)
April 12. 2010
Exposure Draft ED/2010/1 Measurement of Liabilities in IAS 37 Proposed Amendments to IAS 37
Feb. 8, 2011
Comments Regarding PCAOB Rulemaking Docket Matter No. 33—Proposal for Allocation of the Board's Accounting Support Fee Among Issuers, Brokers and Dealers, and Other Amendments to the Board's Funding Rules
Feb. 8, 2011
Comments Regarding PCAOB Rulemaking Docket Matter No. 32—Proposed Temporary Rule for an Interim Program of Inspection Related to Audits of Brokers and Dealers
Jan. 19, 2010
Exposure Draft: Proposed Accounting Standards Update, Subsequent Events (Topic 855), Amendments to Certain Recognition and Disclosure Requirements
Jan. 4, 2010
Exposure Draft: Proposed Accounting Standards Update, Consolidation (Topic 810), Amendments to Statement 167 for Certain Investment Funds
Dec. 31, 2009
Proposed Statement on Auditing Standards, Reporting on Financial Statements Prepared in Accordance With a Financial Reporting Framework Generally Accepted in Another Country
Dec. 29, 2009
Proposed Statements on Auditing Standards, Forming an Opinion and Reporting on Financial Statements; Modifications to the Opinion in the Independent Auditor's Report; an, Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's Report
Dec. 18, 2009
Two Proposed SAS—Special Considerations: Audits of Financial Statements Prepared in Accordance with Special Purpose Framework, and Special Considerations: Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement
Dec. 18, 2009
Proposed SAS—Reporting on Compliance with Aspects of Contractual Agreements or Regulatory Requirements in Connection with Audited Financial Statements (Redrafted)
Dec. 14, 2009
Proposed Statement on Auditing Standards, Related Parties (Redrafted)
Dec. 7, 2009
Proposed Statement on Auditing Standards—Audits of Group Financial Statements (Including the Work of Component Auditors)
Nov. 30, 2009
Proposed Statement on Auditing Standards, Auditing Accounting Estimates, Including Fair Value Accounting Estimates and Related Disclosures (Redrafted)
Oct. 12, 2009
Exposure Draft: Fair Value Measurement and Disclosures (Topic 820)
Sept. 22, 2009
Proposed Statement on Auditing Standards, External Confirmation
Sept. 14, 2009
Exposure Draft ED/2009/7
Sept. 9, 2009
Exposure Draft ED/2009/5 Fair Value Measurement
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
June 16, 2009
Discussion Paper Preliminary Views on Revenue Recognition in Contracts with Customers
June 16, 2009
Discussion Paper Leases: Preliminary Views
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 15, 2009
Proposed SAS, Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatements (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
