January 27, 2004 letter commenting on PCAOB's December 10, 2003, "Rulemaking Docket No. 013--Proposed Rules Relating to the Oversight of Non-U.S. Public Accounting Firms"

This letter provides the U.S. General Accounting Office's (GAO) comments on the Public Company Accounting Oversight Board's (PCAOB) December 10, 2003, proposed standard on oversight of non-U.S. public accounting firms that audit U.S. public companies.