The Professional Standards Committee responds to exposure drafts issued by accounting and auditing standard setting bodies. The Professional Standards Committee invites members to submit comments to the committee in its deliberations on exposure drafts of accounting or reporting standards.
Archive - Exposure Draft Responses
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PCAOB Rulemaking Docket Matter No. 042 (Release No. 2021-005)
Second Supplemental Request for Comment: Proposed Amendments Relating to the Supervision of Audits Involving Other Auditors and Proposed Auditing Standard
- FASB - Proposed Accounting Standards Update, Leases (Topic 842), Targeted Improvement
- AICPA ASB ED, Special Considerations – Audits of Group Financial Statements
- AICPA PEEC Proposed Revised Interpretation, Unpaid Fees
- AICPA PEEC ED, Accounting Standards Implementation Services
- GASB - Accounting Changes and Error Corrections
- AICPA Auditing Standards - Inquiries of the Predecessor Auditor Regarding Fraud and Noncompliance With Laws and Regulations
- AICPA Professional Ethics - Responding to Noncompliance With Laws and Regulations
- GASB - Recognition of Elements of Financial Statements
- GASB - Financial Reporting Model Improvements
- FASB Proposed Accounting Standards Update, Intangibles-Goodwill and Other (Topic 350); Accounting Alternative for Evaluating Triggering Events
- GASB Proposed Implementation Guidance Update 2021
- AICPA ASB Exposure Draft - Proposed Statement on Auditing Standards Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement
- FASB - EDs, Franchisors — Revenue from Contracts with Customers (Subtopic 952-606)
- FASB - Conceptual Framework for Financial Reporting
- Proposed Revised Interpretation: Records Requests
- GASB - Communication Methods in General Purpose External Financial Reports That Contain Basic Financial Statements: Notes to Financial Statements
- GASB - Accounting and Financial Reporting Issues Related to the Coronavirus Aid, Relief, and Economic Security Act (CARES Act) of 2020 and Coronavirus
