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Professional Issues Committee
Comment Letters Submitted to Standard-Setting Organizations
 
Monitored
 Organizations
Exposure Draft Title and Link to Comment Letter Date
AICPA  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
  Using the Work of Internal Auditors 07/15/13 
   
COSO Enterprise Risk Management 09/29/16
Internal Control over External Financial Reporting: Compendium of Approaches and Examples 11/19/12
  Internal Control: Integrated Framework 03/26/12 
     
GAO 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 
Standards for Internal Control in the Federal Government 11/20/13 
     
 GASB Financial Reporting Model Invitation to Comment 03/31/17
  Implementation Guide No. 201X-Y, Implementation Guidance Update 201X  01/27/17
  Implementation Guide OPEB 12/16/16
  Omnibus 201X 11/23/16
  Certain Debt Extinguishment Issues  10/20/16
  Leases  05/31/16
  Fiduciary Activities 03/30/16
  Certain Asset Retirement Obligations 03/30/16
Pension Issues an amendment of GASB No. 67, 68 and 73 01/25/16
   Proposed Implementation Guide No. 20XX-X, Implementation Guidance Update 20XX 11/30/15
  Accounting and Financial Reporting for Certain External Investment Pools 08/28/15 
  Blending Requirements for Certain Component Units 08/28/15
  Preliminary Views Re Leases 03/06/15
  Preliminary Views Re Fiduciary Responsibilities 03/06/15
  Tax Abatement Disclosures 01/30/15
     
 IIA 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 and Process Reference Guide 07/28/11 


Other
Organizations
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.