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October 2, 2023

The PCAOB Got a Ton of Comment Letters on the NOCLAR Proposal, This is the Best One

ostrich looking annoyed

The comment period for “Amendments to PCAOB Auditing Standards related to a Company‚Äôs Noncompliance with Laws and Regulations” is now closed which means we get to see the comment letters (here). As you would expect (and hope), most are thoughtfully presented and argued like the Center for Audit Quality’s 13,803 words.

If you want a serious read on this topic, check out FT’s article. God forbid we be serious here, instead we are going to call attention to this:

It’s the “Sent from my iPhone” for me.

Also entertaining, FORVIS bitched about the short comment period again. It’s a fair criticism, it’s just funny they pulled “per my last email” passive aggression in a comment letter.

Alright, those are the highlights.

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  1. One highlight missed here is in the comment letter from the U.S. Chamber of Commerce where they invoked the fourth amendment, considering the limitless amount of Company records and information subject to search by auditors to meet the requirements to be a backdoor unreasonable search and seizure by the government. Nothing tops Ben’s comment though.

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