Date: August 30, 2017
To: Ms. Phoebe Brown, Secretary, PCAOB
Filing Type: Letter
Details: CCMC sent two comments letters to the PCAOB on Rulemaking Docket Matter No. 43 "Proposed Auditing Standard-Auditing Accounting Estimates Including Fair Value Measurements and Proposed Amendments to PCAOB Auditing Standard"; and Rulemaking Docket Matter No. 44 "Auditing Standards for Auditors Use of the Work of Specialists".