December 14, 2011 letter commenting on PCAOB's Rulemaking Docket Matter 037: PCAOB Release No. 2011-006: "Concept Release on Auditor Independence and Audit Firm Rotation"

This letter provides the U.S. Government Accountability Office’s (GAO) comments on the Public Company Accounting Oversight Board's (PCAOB) Concept Release to solicit public comment on ways that auditor independence, objectivity and professional skepticism could be enhanced.