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3 December 2021 Comment Letter

PCAOB Rulemaking Docket Matter No. 042

Proposed Amendments Relating to the Supervision of Audits Involving Other Auditors and Proposed Auditing Standard

The CFA Institute comments on the Public Company Accounting Oversight Board’s (“Board’s”) Second Supplemental Request for Comment: Proposed Amendments Relating to The Supervision of Audits Involving Other Auditors and Proposed Auditing Standard

The CFA Institute comments on the Public Company Accounting Oversight Board’s (“Board’s”) Second Supplemental Request for Comment: Proposed Amendments Relating to The Supervision of Audits Involving Other Auditors and Proposed Auditing Standard - Dividing Responsibility for the Audit with Another Accounting Firm (“Supplemental Release”).

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