TAILIEUCHUNG - PROPOSED AUDITING STANDARD RELATED TO COMMUNICATIONS WITH AUDIT COMMITTEES

Informed Consent: the complainant considered that the purpose for which personal data is being processed is not being properly explained. FB-I did not share the complainant’s view that the processing of personal data is not being clearly explained. The Data Use Policy describes the type of data collected, the privacy settings that users are encouraged to use to control their data, the information that is shared with other websites and applications and how the data is used in the context of the advertising service. The information is provided in a clear and understandable format. That said, Facebook is. | PCAOB Public Company Accounting Oversight Board 1666 K Street NW Washington . 20006 Telephone 202 207-9100 Facsimile 202 862-8430 _ PROPOSED AUDITING STANDARD RELATED TO COMMUNICATIONS WITH AUDIT COMMITTEES RELATED AMENDMENTS TO PCAOB STANDARDS AND TRANSITIONAL AMENDMENTS TO AU SEC. 380 _ PCAOB Release No. 2011-008 December 20 2011 PCAOB Rulemaking Docket Matter No. 030 Summary Public Comment Board Contacts The Public Company Accounting Oversight Board PCAOB or the Board is proposing transitional amendments to AU sec. 380 Communication With Audit Committees and reproposing an auditing standard Communications with Audit Committees that would supersede the Board s interim standards AU sec. 380 and AU sec. 310 Appointment of the Independent Auditor and related amendments to PCAOB standards. The proposed auditing standard and other amendments would be applicable to all audits conducted in accordance with PCAOB standards. Interested persons may submit written comments to the Board. Such comments should be sent to the Office of the Secretary PCAOB 1666 K Street . Washington . 20006-2803. Comments also may be submitted by email to comments@ or through the Board s Web site at . All comments should refer to PCAOB Rulemaking Docket Matter No. 030 in the subject or reference line and should be received by the Board no later than 5 00 PM EST on February 29 2012. Jennifer Rand Deputy Chief Auditor 202 207-9206 randj@ Jessica Watts Associate Chief Auditor 202 207-9376 wattsj@ and Hasnat Ahmad Assistant Chief Auditor 202 207-9349 ahmadh@ . PCAOB Public Company Accounting Oversight Board PCAOB Release No. 2011-008 December 20 2011 Page 2 I. Introduction The Board is reproposing a new auditing standard Communications with Audit Committees the new proposed standard and related amendments that would replace interim standards AU sec. 380 .

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