Comments on PCAOB Rulemaking:
Notice of Filing of Proposed Rule on Auditing Standard No. 3, Audit Documentation, and an Amendment to Interim Auditing Standards - AU se. 543.12, Part of Audit Performed by Other Independent Auditors

[Release No. 34-50012; File No. PCAOB-2004-05]

• BDO Seidman, LLP, August 12, 2004 (File name: bdoseidman081204.pdf)
   
• Ernst & Young LLP, August 10, 2004 (File name: ernstyoung081004.pdf)
   
• Deloitte & Touche LLP, August 10, 2004 (File name: deloitte081004.pdf)
   
• Robert J. Kueppers, Chair, Center for Public Company Audit Firms; and John A. Fogarty, Chair, Auditing Standards Board, Center for Public Company Audit Firms, American Institute of Certified Public Accountants, August 10, 2004 (File name: aicpa081004.pdf)
   
• KPMG LLP, August 10, 2004 (File name: kpmg081004.pdf)
   
• PricewaterhouseCoopers LLP, August 10, 2004 (File name: pricewater081004.pdf)
   
• Appraisal Institute, American Society of Appraisers, and American Society of Farm Managers and Rural Appraisers, August 10, 2004 (File name: 3appraisers081004.pdf)
   
• Robert Hodgkinson, Director, Technical, Institute of Chartered Accountants in England & Wales, August 5, 2004 (File name: icaew080504.pdf)
   

http://www.sec.gov/rules/pcaob/pcaob200405.shtml