Date: August 31, 2015
Issue: Accounting and Auditing
To: Ms. Phoebe Brown, Secretary, Public Company Accounting Oversight Board (PCAOB)
Filing Type: Regulatory
Description: CCMC has concerns that the current proposal for Rules to Require Disclosure of Certain Audit Participants on a new PCAOB form is flawed. The Proposal fails to demonstrate how naming an engagement partner will improve audit quality, will provide investors with decision-useful information, and what investor interests are being addressed.