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Professional Issues Committee
Comment Letters Submitted to Standard-Setting Organizations
Exposure Draft Title and Link to Comment Letter Date
 AICPA Attestation Engagements  10/11/18
Auditor Reporting and Proposed Amendments - Addressing Disclosures in the Audit of Financial Statements 05/15/18
  Omnibus Statement on Auditing Standards - 2018  05/15/18
  The Auditor's Responsibilities Relating to Other Information Included in Annual Reports  05/15/18
  Proposed Description Criteria for Management's Description of an Entity's Cybersecurity Risk Management Program 12/05/16
  Attestation Standards: Clarification and Recodification 10/24/13
 COSO Enterprise Risk Management: Applying enterprise risk management to environmental, social and governance-related risks 06/29/18
Enterprise Risk Management 09/29/16
 GAO GAO Data Reliability 04/16/18
Yellow Book Update 07/05/17
GAO Response Re Nonaudit Services 09/23/14
  Letter Re Nonaudit Services 09/18/14 
  National Intergovernmental Audit Forum Draft Strategic Plan  05/19/14 
GASB  Leases - Implementation Guide 04/30/19
  Implementation Guide Fiduciary Activities 02/28/19
  PV Recognition of Elements of Financial Statements 02/13/19
  PV Financial Reporting Model Improvements 02/13/19
  Implementation Guidance Update - 2019 01/31/19
  ED Conduit Debt Obligations 11/02/18
  ITC Revenue and Expense Recognition Project No.4-61 04/27/18
Accounting for Interest during the Period of Construction 03/05/18
  Implementation Guide No. 201Y-X, Implementation Guidance Update-201Y 02/16/18
  Accounting and Financial Reporting for Majority Equity Interests 01/18/18
  Implementation Guide No. 201X-Z, Accounting and Financial Reporting for Postemployment Benefits  09/25/17
  Certain Disclosures Related to Debt 09/12/17
  Financial Reporting Model Invitation to Comment 03/31/17
  Implementation Guide No. 201X-Y, Implementation Guidance Update 201X  01/27/17
 IIA ALGA's Position on CGAP 11/19/18
  International Professional Practices Framework update 04/19/16
  International Professional Practices Framework 11/03/14
IIA Draft Model Legislation 03/08/13 
ISACA IS Audit and Assurance Standards: Comment Letter and Response to Exposure Draft Questionnaire 12/19/12
  COBIT 5: The Framework & Process Reference Guide 07/28/11 

Exposure Draft Title and Link to Comment Letter Date
FAF Revised Proposal - GASB's Scope of Authority: Proposed Changes to Agenda-Setting Process  10/08/13
  GASB's Scope of Authority: Proposed Changes to Agenda-Setting Process 04/22/13
Financial Stability Board Principles for an Effective Risk Appetite Framework  09/27/13
GFOA  Best Practices Internal Control Framework  01/13/16
Best Practices in Budgeting - K-12 and Community Colleges  12/31/14 
IPSASB Reporting on the Long-Term Sustainability of a Public Sector Entity’s Finances 02/15/12
OMB Reform of Federal Policies Relating to Grants and Cooperative Agreements: Cost Principles and Administrative Requirements (Including Single Audit Act) 04/23/13

See exposure drafts currently under review.