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                    GAO provides comments to other standard-setting organizations’ proposals in letter form. The comment letters discuss technical issues related to ethics, quality control, accounting, auditing, and attestation standards. By issuing comment letters, GAO promotes the development of high-quality government and private sector auditing standards, both domestically and internationally. Listed below are comment letters relating to auditing standards and other topics of interest to the accounting and auditing community.November 13, 2023 - GAO's Response to FASAB's Invitation to Comment on the Reexamination of Existing StandardsPublished:  Nov 13, 2023


	Publicly Released: Nov 14, 2023
              June 21, 2023 letter commenting on the International Organization of Supreme Audit Institutions' March 2023 exposure drafts: International Standards of Supreme Audit Institutions 140, "Quality Management for SAIs", and 100, "Fundamental Principles of Public-Sector Auditing"Published:  Jun 21, 2023


	Publicly Released: Jun 21, 2023
              May 30, 2023, letter commenting on the Institute of Internal Auditors' Global Internal Audit Standards 2023 Draft for Public CommentPublished:  May 30, 2023


	Publicly Released: May 31, 2023
              May 4, 2023, letter commenting on American Institute of Certified Public Accountants' Professional Ethics Executive Committee's March 2023 exposure draft, Proposed Revised Interpretation CPA Examination and Continuing Professional Education (ET Sec. 1.400.020, 2.400.020, and 3.400.020)Published:  May 04, 2023


	Publicly Released: May 05, 2023
              May 1, 2023, letter commenting on the International Auditing and Assurance Standards Board's January 2023 Exposure Draft Proposed Part 10, Audits of Group Financial Statements of the Proposed International Standards of Auditing for Audits of Financial Statements of Less Complex EntitiesPublished:  May 01, 2023


	Publicly Released: May 03, 2023
              April 24, 2023, letter commenting on the International Auditing and Assurance Standards Board's October 2022 Proposed International Standard on Auditing 500 (Revised), Audit Evidence, and Proposed Conforming and Consequential Amendments to Other ISAsPublished:  Apr 24, 2023


	Publicly Released: Apr 27, 2023
              February 21, 2023 letter commenting on PCAOB's December 2022 Release No. 2022-009, "Proposed Auditing Standard Related to Confirmation and Related Amendments to PCAOB Standards"Published:  Feb 21, 2023


	Publicly Released: Feb 22, 2023
              November 4, 2022, letter commenting on FASAB's exposure draft, Intragovernmental Leasehold Reimbursable Work AgreementsPublished:  Nov 04, 2022


	Publicly Released: Nov 07, 2022
              September 30, 2022, letter commenting on AICPA's Board of Examiners' June 2022 Exposure Draft, Maintaining the Relevance of the Uniform CPA Examination – Aligning the Exam with the CPA Evolution Licensure ModelPublished:  Sep 30, 2022


	Publicly Released: Oct 03, 2022
              August 26, 2022, letter commenting on AICPA's Professional Ethics Executive Committee's June 2022 Exposure Draft, Proposed New and Revised Definitions and Interpretations: Compliance AuditsPublished:  Aug 26, 2022


	Publicly Released: Aug 29, 2022
              June 16, 2022, letter commenting on the AICPA's Exposure Draft, Proposed Statement on Auditing Standards – Special Considerations ⎯ Audits of Group Financial Statements (Including the Work of Component Auditors and Audits of Referred-to Auditors)Published:  Jun 16, 2022


	Publicly Released: Jun 17, 2022
              June 7, 2022, letter commenting on the International Ethics Standards Board for Accountants' Proposed Revisions to the Code Relating to the Definition of Engagement Team and Group AuditsPublished:  Jun 07, 2022


	Publicly Released: Jun 09, 2022
              February 8, 2022, letter commenting on International Auditing and Assurance Standards Board's Proposed International Standard on Auditing for Audits of Financial Statements of Less Complex Entities (ISA for LCE)Published:  Feb 08, 2022


	Publicly Released: Feb 09, 2022
              July 29, 2021, letter commenting on AICPA's February 2021 Exposure Draft, "Proposed Statements on Quality Management Standards – Quality Management"Published:  Jul 29, 2021


	Publicly Released: Jul 30, 2021
              June 23, 2021, letter commenting on AICPA's Professional Ethics Executive Committee's Proposed Interpretations and Definition of the AICPA Code of Professional Conduct, Responding to Non-Compliance with Laws and RegulationsPublished:  Jun 23, 2021


	Publicly Released: Jun 28, 2021
              GAO Comments on AICPA Proposed SAS – Inquiries of the Predecessor Auditor Regarding Fraud and Noncompliance With Laws and RegulationsPublished:  Jun 17, 2021


	Publicly Released: Jun 21, 2021
              May 3, 2021, letter commenting on the International Ethics Standards Board for Accountants' January 2021 Exposure Draft, "Proposed Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code"Published:  May 03, 2021


	Publicly Released: May 04, 2021
              February 1, 2021, letter commenting on IAASB's September 2020, Discussion Paper, Fraud and Going Concern in an Audit of Financial Statements: Exploring the Differences Between Public Perceptions About the Role of the Auditor and the Auditor's Responsibilities in a Financial Statement AuditPublished:  Feb 01, 2021


	Publicly Released: Feb 01, 2021
              December 8, 2020, letter commenting on AICPA's September 2020, Proposed Interpretation of the AICPA Code of Professional Conduct, Staff Augmentation ArrangementsPublished:  Dec 08, 2020


	Publicly Released: Dec 09, 2020
              November 25, 2020, letter commenting on AICPA's September 2020 Exposure Draft, Proposed Statement on Auditing Standards – Understanding the Entity and Its Environment and Assessing the Risks of Material MisstatementPublished:  Nov 25, 2020


	Publicly Released: Nov 25, 2020
              November 16, 2020, letter commenting on IPSASB’s February 2020 Exposure Draft 70, Revenue with Performance Obligations, Exposure Draft 71, Revenue without Performance Obligations, and Exposure Draft 72, Transfer ExpensesPublished:  Nov 16, 2020


	Publicly Released: Nov 17, 2020
              October 2, 2020, letter commenting on IAASB's Proposed ISA 600 (Revised), Special Considerations---Audits of Group Financial Statements (Including the Work of Component Auditors)Published:  Oct 02, 2020


	Publicly Released: Oct 06, 2020
              July 13, 2020, letter commenting on IAASB’s Consultation Paper, Proposed Non-Authoritative Guidance - Extended External Reporting (EER) AssurancePublished:  Jul 13, 2020


	Publicly Released: Jul 16, 2020
              April 28, 2020, letter commenting on IESBA's January 2020 Exposure Draft, "Proposed Revisions to the Non-Assurance Services Provisions of the Code"Published:  Apr 28, 2020


	Publicly Released: Apr 28, 2020
              April 28, 2020 letter commenting on International Ethics Standards Board for Accountants' January 2020 Exposure Draft, "Proposed Revisions to the Fee-related Provisions of the Code"Published:  Apr 28, 2020


	Publicly Released: Apr 28, 2020
              April 27, 2020, letter commenting on AICPA’s December 2019 Exposure Draft and Invitation to Comment, “Maintaining the Relevance of the Uniform CPA Examination”Published:  Apr 27, 2020


	Publicly Released: Apr 28, 2020
              March 16, 2020, letter commenting on PCAOB's Concept Release, "Potential Approach to Revisions to PCAOB Quality Control Standards"Published:  Mar 16, 2020


	Publicly Released: Mar 16, 2020
              March 13, 2020 letter commenting on GAO's Response to the International Ethics Standards Board for Accountants' January 2020 Exposure Draft, Proposed Revision to the Code Addressing the Objectivity of Engagement Quality ReviewersPublished:  Mar 13, 2020


	Publicly Released: Mar 16, 2020
              February 28, 2020 letter commenting on the American Institute of Certified Public Accountants Professional Ethics Division November 15, 2019 Consultation Paper, "Strategy and Work Plan"Published:  Feb 28, 2020


	Publicly Released: Mar 05, 2020
              January 31, 2020 letter commenting on American Institute of Certified Public Accountants Auditing Standards Board's November 2019 Consultation Paper, "Proposed Strategy and Work Plan"Published:  Jan 31, 2020


	Publicly Released: Jan 31, 2020
              November 20, 2019, letter commenting on AICPA’s August 2019 Exposure Draft, “Proposed Statement on Auditing Standards – Auditing Accounting Estimates and Related DisclosuresPublished:  Nov 20, 2019


	Publicly Released: Nov 22, 2019
              October 31, 2019, letter commenting on IESBA's July 2019 Exposure Draft, "Proposed Revisions to the Code to Promote the Role and Mindset Expected of Professional Accountants"Published:  Oct 31, 2019


	Publicly Released: Oct 31, 2019
              September 18, 2019, letter commenting on AICPA's June 2019 Exposure Draft, "Proposed Statement on Auditing Standards — Audit Evidence"Published:  Sep 18, 2019


	Publicly Released: Sep 18, 2019
              September 12, 2019, letter commenting on IAASB's Discussion Paper, "Audits of Less Complex Entities: Exploring Possible Options to Address the Challenges in Applying the ISAs"Published:  Sep 12, 2019


	Publicly Released: Sep 13, 2019
              August 5, 2019, letter commenting on AICPA's June 2019 Exposure Draft, "Proposed Statement on Auditing Standards and Proposed Statement on Standards for Attestation Engagements – Amendments to the Description of the Concept of Materiality"Published:  Aug 05, 2019


	Publicly Released: Aug 05, 2019
              July 1, 2019 letter commenting on IAASB’s February 2019 exposure draft, “Proposed International Standard on Quality Management 2 - Engagement Quality Reviews”Published:  Jul 01, 2019


	Publicly Released: Jul 02, 2019
              July 1, 2019 letter commenting on IAASB's February 2019 explanatory memo and exposure draft, "The IAASB's Exposure Drafts for Quality Management at the Firm and Engagement Level, Including Engagement Quality Reviews" and "Proposed International Standard on Quality Management 1, Quality Management for Firms that Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagements"Published:  Jul 01, 2019


	Publicly Released: Jul 02, 2019
              July 1, 2019 letter commenting on IAASB's February 2019 exposure draft, "Proposed International Standard on Auditing 220 (Revised), Quality Management for an Audit of Financial Statements"Published:  Jul 01, 2019


	Publicly Released: Jul 02, 2019
              June 26, 2019, letter commenting on IESBA's Exposure Draft, "Proposed Revisions to Part 4B of the Code to Reflect Terms and Concepts Used in ISAE 3000 (Revised)"Published:  Jun 26, 2019


	Publicly Released: Jul 01, 2019
              June 25, 2019, letter commenting on INTOSAI's Proposed International Standard of Supreme Audit Institutions 200, "Financial Audit Principles"Published:  Jun 25, 2019


	Publicly Released: Jun 27, 2019
              June 21, 2019, letter commenting on IAASB's Consultation Paper, "Extended External Reporting (EER) Assurance"Published:  Jun 21, 2019


	Publicly Released: Jun 24, 2019
              March 15, 2019, letter commenting on IAASB's Proposed International Standard on Related Services 4400 (Revised): "Agreed-Upon Procedures Engagements"Published:  Mar 15, 2019


	Publicly Released: Apr 01, 2019
              March 7, 2019, letter commenting on the AICPA's Professional Ethics Division's December 2018 Proposed Interpretation of the AICPA Code of Professional Conduct, "Staff Augmentation Arrangements"Published:  Mar 07, 2019


	Publicly Released: Mar 07, 2019
              November 2, 2018, letter commenting on IAASB's July 2018 Exposure Draft, "Proposed International Standard on Auditing 315 (Revised), Identifying and Assessing Risks of Material Misstatement and Proposed Consequential and Conforming Amendments to Other ISAs"Published:  Nov 02, 2018


	Publicly Released: Nov 05, 2018
              October 11, 2018, letter commenting on AICPA's July 2018 Proposed Statement on Standards for Attestation Engagements, "Revisions to Statement on Standards for Attestation Engagements No. 18, Attestation Standards: Clarification and Recodification"Published:  Oct 11, 2018


	Publicly Released: Oct 15, 2018
              August 14, 2018, letter commenting on IESBA's May 2018 Consultation Paper, "Professional Skepticism - Meeting Public Expectations"Published:  Aug 14, 2018


	Publicly Released: Aug 15, 2018
              May 15, 2018, letter commenting on AICPA's November 2017 Exposure Draft, "Proposed Statements on Auditing Standards - Auditor Reporting and Proposed Amendments - Addressing Disclosures in the Audit of Financial Statements"Published:  May 15, 2018


	Publicly Released: May 16, 2018
              December 8, 2017, letter commenting on IESBA's September 2017 Exposure Draft, "Proposed Revisions to the Code Pertaining to the Offering and Accepting of Inducements"Published:  Dec 08, 2017


	Publicly Released: Dec 11, 2017
              December 8, 2017, letter commenting on IESBA's September 2017 Exposure Draft, "Proposed Revisions to the Code Pertaining to the Offering and Accepting of Inducements"Published:  Dec 08, 2017


	Publicly Released: Dec 11, 2017
              December 1, 2017, letter commenting on AICPA's September 2017 Exposure Draft, "Proposed Statement on Standards for Attestation Engagements - Selected Procedures"Published:  Dec 01, 2017


	Publicly Released: Dec 08, 2017
              October 16, 2017, letter commenting on AICPA Professional Ethics Division's July 7, 2017 exposure draft "Proposed Interpretation and other guidance: State and Local Government Entities (formerly Entities Included in State and Local Government Financial Statements)"Published:  Oct 16, 2017


	Publicly Released: Oct 17, 2017
              August 31, 2017, letter commenting on IAESB's June 2017 Exposure Draft, "Proposed International Education Standard 7, Continuing Professional Development (Revised)"Published:  Aug 31, 2017


	Publicly Released: Aug 31, 2017
              August 30, 2017, letter commenting on PCAOB's June 1, 2017 Release No. 2017-003, "Proposed Amendments to Auditing Standards for Auditor's Use of the Work of Specialists"Published:  Aug 30, 2017


	Publicly Released: Aug 30, 2017
              August 30, 2017, letter commenting on PCAOB's June 1, 2017 Release No. 2017-002, "Proposed Auditing Standard - Auditing Accounting Estimates, Including Fair Value Measurements and Proposed Amendments to PCAOB Auditing Standards"Published:  Aug 30, 2017


	Publicly Released: Aug 30, 2017
              July 25, 2017, letter commenting on IAASB's April 2017 Exposure Draft, "Proposed International Standard on Auditing 540 (Revised), Auditing Accounting Estimates and Related Disclosures"Published:  Jul 25, 2017


	Publicly Released: Jul 26, 2017
              July 25, 2017, letter commenting on IESBA's May 2017 Exposure Draft, "Proposed Application Material Relating to Professional Skepticism and Professional Judgment"Published:  Jul 25, 2017


	Publicly Released: Jul 26, 2017
              May 15, 2017, letter commenting on AICPA's Professional Ethics Division's December 2016 Exposure Draft "Client and Attest Client: Proposed Revised Definitions of Client and Attest Client as well as Related Definitions, Interpretations, and Other Guidance"Published:  May 15, 2017


	Publicly Released: May 16, 2017
              May 12, 2017, letter commenting on AICPA's Professional Ethics Division March 2017 Proposed Interpretation, "Responding to Non-Compliance with Laws and Regulations"Published:  May 12, 2017


	Publicly Released: May 12, 2017
              April 25, 2017, letter commenting on IESBA's January 2017 Exposure Draft, "Proposed Revisions Pertaining to Safeguards in the Code--Phase 2 and Related Conforming Amendments"Published:  Apr 25, 2017


	Publicly Released: Apr 26, 2017
              September 30, 2016, letter commenting on COSO's June 2016 Exposure Draft, "Enterprise Risk Management: Aligning Risk with Strategy and Performance"Published:  Sep 30, 2016


	Publicly Released: Oct 04, 2016
              September 20, 2016, letter commenting on the Federal Accounting Standards Advisory Board's exposure draft entitled "Tax Expenditures: Management's Discussion and Analysis and Disclosure Requirements Exposure Draft"Published:  Sep 20, 2016


	Publicly Released: May 02, 2017
              August 15, 2016, letter commenting on PCAOB's May 2016 Release No. 2016-003 - "Proposed Auditing Standard - The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion and Related Amendments to PCAOB Standards"Published:  Aug 15, 2016


	Publicly Released: Aug 23, 2016
              July 29, 2016, letter commenting on PCAOB's April 2016 Release No. 2016-002 - "Proposed Amendments Relating to the Supervision of Audits Involving Other Auditors and Proposed Auditing Standard - Dividing Responsibility for the Audit with Another Accounting Firm"Published:  Jul 29, 2016


	Publicly Released: Aug 03, 2016
              May 16, 2016, letter commenting on the IAASB's December 2015 Invitation to Comment, "Enhancing Audit Quality in the Public Interest"Published:  May 16, 2016


	Publicly Released: May 17, 2016
              April 18, 2016, letter commenting on the IESBA's December 2015 Exposure Draft, "Improving the Structure of the Code of Ethics for Professional Accountants--Phase 1"Published:  Apr 18, 2016


	Publicly Released: Apr 28, 2016
              March 30, 2016, letter commenting on the FASAB's "Insurance Programs Exposure Draft"Published:  Mar 30, 2016


	Publicly Released: Mar 31, 2016
              March 21, 2016, letter commenting on the IESBA's December 2015 Exposure Draft, "Proposed Revisions Pertaining to Safeguards in the Code--Phase 1"Published:  Mar 21, 2016


	Publicly Released: Mar 22, 2016
              February 11, 2016, letter commenting on IPSASB's Consultation Paper: Recognition and Measurement of Social BenefitsPublished:  Feb 11, 2016


	Publicly Released: Feb 12, 2016
              January 29, 2016, letter commenting on the AICPA's November 2015 Exposure Draft, "Improving Transparency and Effectiveness of Peer Review"Published:  Jan 29, 2016


	Publicly Released: Jan 29, 2016
              November 24, 2015 letter commenting on AICPA's September 2015 Exposure Draft, "Maintaining the Relevance of the Uniform CPA Examination"Published:  Nov 24, 2015


	Publicly Released: Nov 27, 2015
              October 21, 2015, letter commenting on IAASB's July 2015 exposure draft, "Responding to Non-Compliance or Suspected Non-Compliance with Laws and Regulations"Published:  Oct 21, 2015


	Publicly Released: Oct 21, 2015
              September 29, 2015, letter commenting on PCAOB's July 2015 Release No. 2015-005: "Concept Release on Audit Quality Indicators"Published:  Sep 29, 2015


	Publicly Released: Sep 30, 2015
              September 3, 2015, letter commenting on IESBA's May 2015 exposure draft, "Responding to Non-Compliance with Laws and Regulations"Published:  Sep 03, 2015


	Publicly Released: Sep 04, 2015
              August 31, 2015, comment letter on the PCAOB's Release No. 2015-004 - Supplemental Request for Comment: Rules to Require Disclosure of Certain Audit Participants on a New PCAOB Form (June 30, 2015)Published:  Aug 31, 2015


	Publicly Released: Sep 01, 2015
              July 31, 2015, letter commenting on the PCAOB Staff Consultation Paper No. 2015-01, The Auditor's Use of the Work of Specialists (May 28, 2015)Published:  Jul 31, 2015


	Publicly Released: Aug 03, 2015
              June 2, 2015, letter commenting on AICPA's December 2014 Concept Paper, "Evolving the CPA Profession's Peer Review Program for the Future"Published:  Jun 02, 2015


	Publicly Released: Jun 04, 2015
              April 22, 2015 letter commenting on IAASB's 2015 exposure draft, Proposed International Standards on Auditing (ISA), ISA 800 (Revised), "Special Considerations - Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks, and ISA 805 (Revised), Special Considerations - Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement"Published:  Apr 22, 2015


	Publicly Released: Apr 24, 2015
              February 4, 2015, letter commenting on IESBA’s November 2014 Consultation Paper, “Improving the Structure of the Code of Ethics for Professional Accountants”Published:  Feb 04, 2015


	Publicly Released: Feb 04, 2015
              December 18, 2014, letter commenting on the AICPA's Proposed Statement on Standards for Attestation Engagements: "Reporting on an Examination of Controls at a Service Organization Relevant to User Entities' Internal Control Over Financial Reporting: Clarification and Recodification"Published:  Dec 17, 2014


	Publicly Released: Dec 17, 2014
              December 10, 2014, letter commenting on the ASB Exposure Draft "An Audit of Internal Control Over Financial Reporting That Is Integrated With an Audit of Financial Statements"Published:  Dec 09, 2014


	Publicly Released: Dec 09, 2014
              November 7, 2014, letter commenting on the AICPA's Discussion Paper: Enhancing Audit Quality - Plans and Perspectives for the U.S. CPA ProfessionPublished:  Nov 07, 2014


	Publicly Released: Nov 07, 2014
              October 29, 2014, letter commenting on AICPA Professional Ethics Division Exposure Draft: Omnibus Proposal of Revised InterpretationsPublished:  Oct 29, 2014


	Publicly Released: Oct 29, 2014
              September 16, 2014, letter commenting on the AICPA Professional Ethics Division's June 2014 Exposure Draft, "Breach of an Independence Interpretation, Proposed Interpretation of the AICPA Professional Ethics Division"Published:  Sep 16, 2014


	Publicly Released: Sep 16, 2014
              September 9, 2014, letter commenting on IAASB's May 2014 Exposure Draft, "Proposed Changes to the International Standards on Auditing (ISAs) - Addressing Disclosures in the Audit of Financial Statements"Published:  Sep 09, 2014


	Publicly Released: Sep 09, 2014
              August 18, 2014, letter commenting on IESBA's May 2014 Exposure Draft, "Proposed Changes to Certain Provisions of the Code Addressing Non-Assurance Services for Audit Clients"Published:  Aug 18, 2014


	Publicly Released: Aug 18, 2014
              July 17, 2014, letter commenting on the IAASB's April 2014 Exposure Draft, "Proposed International Standard on Auditing (ISA) 720 (Revised), The Auditor's Responsibilities Relating to Other Information and Proposed Consequential and Conforming Amendments to Other ISAs"Published:  Jul 17, 2014


	Publicly Released: Jul 18, 2014
              May 22, 2014 letter commenting on the ASB Exposure Draft "Subject-Matter Specific Attestation Standards: Clarification and Recodification"Published:  May 21, 2014


	Publicly Released: May 21, 2014
              March 17, 2014, letter commenting on PCAOB's Rulemaking Docket Matter No. 029: PCAOB Release No. 2013-009: Improving the Transparency of Audits: Proposed Amendments to PCAOB Auditing Standards to Provide Disclosure in the Auditor's Report of Certain Participants in the AuditPublished:  Mar 16, 2014


	Publicly Released: Mar 16, 2014
              December 11, 2013, letter commenting on PCAOB Rulemaking Docket Matter No. 034: PCAOB Release No. 2013-005: "Proposed Auditing Standard Related to the Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion"; "the Auditor's Responsibilities regarding Other Information in Certain Documents Containing Audited Financial Statements and the Related Auditor's Report"; and "Related Amendments to PCAOB Standards"Published:  Dec 10, 2013


	Publicly Released: Dec 10, 2013
  

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