Resources

Comment Letters

May 29, 2009 CAQ Submits Comment Letter to the PCAOB on Concept Release on Possible Revisions to the PCAOB’s Standard on Audit Confirmations – PCAOB Rulemaking Docket Matter No. 28
April 20, 2009 CAQ Submits Comment Letter to the PCAOB on Proposed Auditing Standard – Engagement Quality Review, PCAOB Rulemaking Docket Matter No. 025.
April 9, 2009 CAQ comments on SEC File Number No. S7-27-08, Roadmap for the Potential Use of Financial Statements Prepared in Accordance with International Financial Reporting Standards by U.S. Issuers
April 1, 2009 CAQ submits comment letter on FASB fair value proposals FSP FAS 157e and FSP FAS 115-a, FAS 124-a, and EITF 99-20-b
February 18, 2009 CAQ submits comment letter on Proposed Auditing Standards Related to the Auditor’s Assessment of and Response to Risk, and Conforming Amendments to PCAOB Standards, PCAOB Rulemaking Docket Matter No. 026
December 30, 2008 CAQ submits comment letter on FASB proposed amendments to the impairment and interest income measurement guidance of EITF Issue No.99-20
November 13, 2008 CAQ submits comment letter on SEC study of "mark-to-market" accounting
October 8, 2008 CAQ comments on Proposed FASB Staff Position No. 157-d,"Determining the Fair Value of a Financial Asset in a Market That Is Not Active"
September 5, 2008 CAQ comments on SEC File No. S7-15-08, Modernization of the Oil and Gas Reporting Requirements
August 29, 2008 CAQ comments on Second Draft Report of the Advisory Committee on the Auditing Profession
August 15, 2008 CAQ comments on COSO Guidance on Monitoring Internal Control Systems
August 1, 2008 CAQ supports enhanced electronic financial reporting in comment letter to the SEC
June 27, 2008 CAQ Comment Letter on Draft Report and Addendum of the Advisory Committee on the Auditing Profession
May 12, 2008 CAQ Submits Comment Letter to PCAOB on Proposed Auditing Standard – Engagement Quality Review and Conforming Amendment to the Board’s Interim Quality Control Standards; PCAOB Rulemaking Docket Matter No. 025
May 12, 2008 CAQ Submits Comment Letter to SEC on File Number S7-05-08 Foreign Issuer Reporting Enhancements
March 31, 2008 CAQ Submits Comment Letter to SEC on the Progress Report of the SEC Advisory Committee on Improvements to Financial Reporting (CIFiR), Release No. 33-8896; File No. 265-24.
March 10, 2008 CAQ Submits Comment Letter to SEC on Internal Control Over Financial Reporting in Exchange Act Periodic Reports of Non-Accelerated Filers
March 4, 2008 CAQ Submits Comment Letter on Proposed Policy Statement: Guidance Regarding Implementation of PCAOB Rule 4012; PCAOB Release No. 2007-011
February 19, 2008 CAQ Submits Comment Letter on the SEC Concept Release on Possible Revisions to the Disclosure Requirements Relating to Oil and Gas Reserves
December 17, 2007 CAQ Submits Comment Letter to PCAOB on Draft Guidance for Auditors of Smaller Companies
November 30, 2007 CAQ Submits Comment Letter to Treasury Department's Advisory Committee on the Auditing Profession
November 20, 2007 CAQ Comment Letter to the SEC Advisory Committee on Improvements to Financial Reporting
November 13, 2007 CAQ Submits Comment Letter to SEC on Allowing U.S. Issuers to Prepare Financial Statements in Accordance with International Financial Reporting Standards
October 31, 2007 CAQ Submits Comment Letter on COSO's Discussion Document on Monitoring Internal Controls
September 24, 2007 CAQ Comment Letter to the US Securities and Exchange Commission. RE: File Number S7-13-07 Acceptance From Foreign Private Issuers of Financial Statements Prepared in Accordance With International Financial Reporting Standards Without Reconcilliation to U.S. GAAP
September 17, 2007 CAQ Comment Letter to the US Securities and Exchange Commission. RE: File Number S7-15-07 Smaller Reporting Company Regulatory Relief and Simplification
September 11, 2007 PCAOB Rulemaking Docket Matter No. 017 – Proposed Ethics and Independence Rule 3526, Communication with Audit Committees Concerning Independence and Proposed Amendment to Rule 3523, Tax Services for Persons in Financial Reporting Oversight Roles, PCAOB Release No. 2007-008
September 6, 2007 CAQ Comment Letter to the US Securities and Exchange Commission. RE: File Number S7-14-07 Exemption of Compensatory Employee Stock Options from Registration under Section 12(g) of the Securities Exchange Act of 1934
September 6, 2007 CAQ Comment Letter to the US Securities and Exchange Commission. RE: File Number S7-12-07 Electronic Filing and Simplification of Form D
August 27, 2007 CAQ Comment Letter to the US Securities and Exchange Commission. RE: File Number S7-10-07 Revisions to the Eligibility Requirements for Primary Securities Offerings on Forms S-3 and F-3
July 18, 2007 CAQ Comment Letter to the US Securities and Exchange Commission. RE: File Number 87-24-06 Request for Additional Comment on the Definition of a Significant Deficiency
July 12, 2007 CAQ Comment Letter to the US Securities and Exchange Commission. RE: File Number PCAOB 2007-02 Notice of Additional Solicitation of Comments on the Filing of Proposed Rule on Auditing Standard No. 5, An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements, and Related Independence Rule and Conforming Amendments
May 18, 2007 CAQ Comment Letter to PCAOB regarding PCAOB Rulemaking Docket Matter No. 023- Evaluating Consistency of Financial Statements and Proposed Amendments to Interim Auditing Standards, PCAOB Release No. 2007-003 (pdf)
May 18, 2007 CAQ Comment Letter to PCAOB regarding PCAOB Rulemaking Docket Matter No. 017-Concept Release Concerning Scope of Rule 3523, Tax Services for Persons in Financial Reporting Oversight Roles, PCAOB Release No. 2007-002 (pdf)
Feb. 16, 2007 CAQ Comment Letter to PCAOB regarding Rulemaking Docket Matter No. 21: An Audit of Internal Control Over Financial Reporting that is Integrated with an Audit of Financial Statements and Related Other Proposals (pdf)
Feb. 16, 2007 CAQ Comment Letter to SEC regarding File Number S7-24-06 Proposed Interpretive Guidance: Management’s Report on Internal Control Over Financial Reporting (pdf)
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