Rules › Docket No. 51

Amendments to PCAOB Auditing Standards related to a Company’s Noncompliance with Laws and Regulations and Other Related Amendments

Proposed rule from the Public Company Accounting Oversight Board (PCAOB) (docket Docket No. 51). 64 comment letters from companies and organizations are listed below.

Agency: Public Company Accounting Oversight Board (PCAOB)
Docket: Docket No. 51
Status: Comment period closed · no final rule found yet
Letters listed here: 64

Who commented, by industry

Law, Accounting & Consulting 18 Energy, Mining & Utilities 12 Investment & Securities 8 Manufacturing & Chemicals 6 Insurance 5 Business Groups & Chambers 4 Technology, Media & Telecom 3 Pharma & Medical Devices 2 Healthcare 2 Advocacy & Nonprofits 2 Labor Unions 1 Transportation & Logistics 1

Who commented

American Gas Association (AGA) Trade or professional group Energy, Mining & Utilities

filed 2023-08-07

Amendments to PCAOB Auditing Standards related to a Company’s Noncompliance with Laws and Regulations and Other Related Amendments

Who commented, by industry

Who commented

American Gas Association (AGA) Trade or professional group Energy, Mining & Utilities

Plains GP Holdings, L.P. Company Energy, Mining & Utilities

Independent Directors Council Trade or professional group Investment & Securities

Edison Electric Institute (EEI) Trade or professional group Energy, Mining & Utilities

Illinois CPA Society Trade or professional group Law, Accounting & Consulting

BDO USA, LLP Company Law, Accounting & Consulting

National Venture Capital Association Trade or professional group Investment & Securities

Burford Capital Limited Company Investment & Securities

American Property Casualty Insurance Association (APCIA) Trade or professional group Insurance

Securities Industry and Financial Markets Association (SIFMA) Trade or professional group Investment & Securities

Plante & Moran, PLLC Company Law, Accounting & Consulting

PricewaterhouseCoopers LLP Company Law, Accounting & Consulting

Association of Corpoate Counsel Trade or professional group Law, Accounting & Consulting

The Williams Companies, Inc. Company Energy, Mining & Utilities

Illumina, Inc. Company Pharma & Medical Devices

Vulcan Materials Company Company Energy, Mining & Utilities

Forvis, LLP Company Law, Accounting & Consulting

Encompass Health Hospital or health provider Healthcare

Elevance Health Company Insurance

NuScale Power Corporation Company Energy, Mining & Utilities

Ernst & Young LLP Company Law, Accounting & Consulting

American Federation of Labor and Congress of Industrial Organizations (AFL-CIO) Labor union Labor Unions

National Association of Manufacturers (NAM) Trade or professional group Manufacturing & Chemicals

Greif, Inc. Company Manufacturing & Chemicals

Financial Executives Internationals (FEI) Trade or professional group Business Groups & Chambers

RSM US LLP Company Law, Accounting & Consulting

Consumer Federation of America (CFA) Nonprofit or advocacy group Advocacy & Nonprofits

FedEx Corporation Company Transportation & Logistics

Center for Audit Quality (CAQ) Nonprofit or advocacy group Law, Accounting & Consulting

American Council of Life Insurers (ACLI) Trade or professional group Insurance

GrantThornton Company Law, Accounting & Consulting

Novanta, Inc. Company Manufacturing & Chemicals

National Association of State Boards of Accountancy Trade or professional group Law, Accounting & Consulting

The Cigna Group Company Insurance

Deloitte Company Law, Accounting & Consulting

National Association of Water Companies (NAWC) Trade or professional group Energy, Mining & Utilities

RTX Corporation Company Manufacturing & Chemicals

Institute of Management Accountants (IMA) Trade or professional group Law, Accounting & Consulting

NOV Inc. Company Energy, Mining & Utilities

Investment Company Institute Trade or professional group Investment & Securities

NYSE Group, Inc. Company Investment & Securities

Plains All American Pipeline, L.P. Company Energy, Mining & Utilities

KPMG LLP Company Law, Accounting & Consulting

AARP Nonprofit or advocacy group Advocacy & Nonprofits

ProAssurance Corporation Company Insurance

Tyler Technologies, Inc. Company Technology, Media & Telecom

Teleflex Inc. Company Pharma & Medical Devices

ICAEW Audit and Assurance Faculty Trade or professional group Law, Accounting & Consulting

Mayville Engineering Company, Inc Company Manufacturing & Chemicals

Freeport-McMoRan, Inc. Company Energy, Mining & Utilities

Pennsylvania Institute of Certified Public Accountants Trade or professional group Law, Accounting & Consulting

New York State Society of Certified Public Accountants (NYSSCPA) Trade or professional group Law, Accounting & Consulting

Coterra Energy Inc. Company Energy, Mining & Utilities

Marathon Oil Corporation Company Energy, Mining & Utilities

Kansas Chamber Trade or professional group Business Groups & Chambers

Ceres Accelerator for Sustainable Capital Markets Company Investment & Securities

Council of Institutional Investors (CII) Trade or professional group Investment & Securities

Baker Tilly US LLP Company Law, Accounting & Consulting

U.S. Chamber of Commerce Trade or professional group Business Groups & Chambers

Society of Corporate Compliance and Ethics Trade or professional group Business Groups & Chambers

Health Care Compliance Association Trade or professional group Healthcare

Microchip Technology Inc. Company Technology, Media & Telecom

Microchip Technology Inc. Company Technology, Media & Telecom

Dow Inc. Company Manufacturing & Chemicals