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

Submitted Comments
Aug. 12, 2004	BDO Seidman, LLP
Aug. 10, 2004	Ernst & Young LLP
Aug. 10, 2004	Deloitte & Touche LLP
Aug. 10, 2004	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
Aug. 10, 2004	KPMG LLP
Aug. 10, 2004	PricewaterhouseCoopers LLP
Aug. 10, 2004	Appraisal Institute, American Society of Appraisers, and American Society of Farm Managers and Rural Appraisers
Aug. 5, 2004	Robert Hodgkinson, Director, Technical, Institute of Chartered Accountants in England & Wales