RI 25-41_30 Day Federal Register Notice

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Federal Register / Vol. 88, No. 233 / Wednesday, December 6, 2023 / Notices

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want to be publicly disclosed in your
comment submission. All comment
submissions are posted at https://
www.regulations.gov and entered into
ADAMS. Comment submissions are not
routinely edited to remove identifying
or contact information.
If you are requesting or aggregating
comments from other persons for
submission to the OMB, then you
should inform those persons not to
include identifying or contact
information that they do not want to be
publicly disclosed in their comment
submission. Your request should state
that comment submissions are not
routinely edited to remove such
information before making the comment
submissions available to the public or
entering the comment into ADAMS.
II. Background
Under the provisions of the
Paperwork Reduction Act of 1995 (44
U.S.C. chapter 35), the NRC recently
submitted a request for renewal of an
existing collection of information to
OMB for review entitled, 10 CFR part 35
‘‘Medical Use of Byproduct Material.’’
The NRC hereby informs potential
respondents that an agency may not
conduct or sponsor, and that a person is
not required to respond to, a collection
of information unless it displays a
currently valid OMB control number.
The NRC published a Federal
Register notice with a 60-day comment
period on this information collection on
August 1, 2023, 88 FR 50182.
1. The title of the information
collection: 10 CFR part 35, Medical Use
of Byproduct Material.
2. OMB approval number: 3150–0010.
3. Type of submission: Extension.
4. The form number, if applicable:
Not applicable.
5. How often the collection is required
or requested: Reports of medical events,
doses to an embryo/fetus or nursing
child, or leaking source are reportable
on occurrence. A specialty board
certifying entity desiring to be
recognized by the NRC must submit a
one-time request for recognition and
infrequently revise the information.
6. Who will be required or asked to
respond: Physicians and medical
institutions holding an NRC license
authorizing the administration of
byproduct material or radiation from
this material to humans for medical use.
A specialty board certification entity
desiring to have its certifying process
and board certificate recognized by
NRC.
7. The estimated number of annual
responses: 313,994 (234,284 reporting
responses + 7,327 recordkeepers +
72,383 third party disclosure responses).

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8. The estimated number of annual
respondents: 7,340 (862 NRC licensees +
6,465 Agreement State licensees + 13
specialty board certification entity).
9. The estimated number of hours
needed annually to comply with the
information collection requirement or
request: 1,117,570 hours (61,807
reporting + 1,043,235 recordkeeping +
12,528 third party disclosure).
10. Abstract: Part 35 of title 10 of the
Code of Federal Regulations, ‘‘Medical
Use of Byproduct Material,’’ contains
NRC’s requirements and provisions for
the medical use of byproduct material
and for issuance of specific licenses
authorizing the medical use of this
material. These requirements and
provisions provide for the radiation
safety of workers, the general public,
patients, and human research subjects.
Part 35 contains mandatory
requirements that apply to NRC
licensees authorized to administer
byproduct material or radiation to
humans for medical use. These
requirements also provide voluntary
provisions for specialty boards to apply
to have their certification processes
recognized by the NRC so that their
board-certified individuals can use the
certifications as proof of training and
experience.
Dated: November 30, 2023.
For the Nuclear Regulatory Commission.
David C. Cullison,
NRC Clearance Officer, Office of the Chief
Information Officer.
[FR Doc. 2023–26718 Filed 12–5–23; 8:45 am]
BILLING CODE 7590–01–P

OFFICE OF PERSONNEL
MANAGEMENT
Submission for Review: Initial
Certification of Full-Time School
Attendance, RI 25–41
Office of Personnel
Management.
ACTION: 30-Day notice and request for
comments.
AGENCY:

The Office of Personnel
Management (OPM), Retirement
Services, offers the general public and
other Federal agencies the opportunity
to comment on the following expiring
information collection (ICR), without
change: Initial Certification of Full-Time
School Attendance, RI 25–41. OPM uses
RI 25–41 to determine if a child is
eligible to receive survivor benefits.
DATES: Comments are encouraged and
will be accepted until January 5, 2024.
ADDRESSES: Written comments and
recommendations for the proposed
SUMMARY:

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information collection should be sent
within 30 days of publication of this
notice to https://www.reginfo.gov/
public/do/PRAMain. Find this
particular information collection by
selecting ‘‘Currently under Review—
Open for Public Comments’’ or by using
the search function or fax to (202) 395–
6974.
FOR FURTHER INFORMATION CONTACT: A
copy of this information collection, with
applicable supporting documentation,
may be obtained by contacting the
Retirement Services Publications Team,
Office of Personnel Management, 1900 E
Street NW, Room 3316–L, Washington,
DC 20415, Attention: Cyrus S. Benson,
or sent via electronic mail to
[email protected] or faxed to
(202) 606–0910 or via telephone at (202)
936–0401.
SUPPLEMENTARY INFORMATION: As
required by the Paperwork Reduction
Act of 1995, OPM is soliciting
comments for this collection (OMB No.
3206–0099). This information collection
was previously published in the Federal
Register on May 3, 2023, at 88 FR
27929, allowing for a 60-day public
comment period. No comments were
received for this collection. The purpose
of this notice is to allow an additional
30 days for public comments. OPM is
particularly interested in comments
that:
1. Evaluate whether the proposed
collection of information is necessary
for the proper performance of the
functions of the agency, including
whether the information will have
practical utility;
2. Evaluate the accuracy of the
agency’s estimate of the burden of the
proposed collection of information,
including the validity of the
methodology and assumptions used;
3. Enhance the quality, utility, and
clarity of the information to be
collected; and
4. Minimize the burden of the
collection of information on those who
are to respond, including through the
use of appropriate automated,
electronic, mechanical, or other
technological collection techniques or
other forms of information technology,
e.g., permitting electronic submissions
of responses.
RI 25–41, Initial Certification of FullTime School Attendance is used to
determine whether a child is unmarried
and a full-time student in a recognized
school. OPM must determine this in
order to pay survivor annuity benefits to
children who are age 18 or older under
5 U.S.C. 8341(A)(4) and chapter 84,
section 8441(4)(C).

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Federal Register / Vol. 88, No. 233 / Wednesday, December 6, 2023 / Notices
Analysis
Agency: Retirement Services, Office of
Personnel Management.
Title: Initial Certification of Full-Time
School Attendance.
OMB Number: 3206–0099.
Frequency: On occasion.
Affected Public: Individual or
Households.
Number of Respondents: 1,200.
Estimated Time per Respondent: 90
minutes.
Total Burden Hours: 1,800.
Office of Personnel Management.
Kayyonne Marston,
Federal Register Liaison.
[FR Doc. 2023–26772 Filed 12–5–23; 8:45 am]
BILLING CODE 6325–38–P

SECURITIES AND EXCHANGE
COMMISSION
[Release No. 34–99060; File No. PCAOB–
2023–02]

Public Company Accounting Oversight
Board; Order Granting Approval of
Auditing Standard Governing the
Auditor’s Use of Confirmation
I. Introduction
On October 4, 2023, the Public
Company Accounting Oversight Board
(the ‘‘Board’’ or the ‘‘PCAOB’’) filed
with the Securities and Exchange
Commission (the ‘‘Commission’’),
pursuant to section 107(b) 1 of the
Sarbanes-Oxley Act of 2002 (‘‘SOX’’)
and section 19(b) 2 of the Securities
Exchange Act of 1934 (the ‘‘Exchange
Act’’), a proposal to adopt Auditing
Standard (‘‘AS’’) 2310, The Auditor’s
Use of Confirmation (AS 2310); rescind
AS 2310, The Confirmation Process (AS
2310); and amend several other existing
auditing standards (collectively, the
‘‘Amendments’’). The Amendments
were published for comment in the
Federal Register on October 17, 2023.3
We received three (3) comment letters in
response to the notice.4 This order
approves the Amendments, which we
1 15

U.S.C. 7217(b).
U.S.C. 78s(b).
3 See Public Company Accounting Oversight
Board; Notice of Filing of Proposed Rules on The
Auditor’s Use of Confirmation, and Other
Amendments to PCAOB Standards, Release No. 34–
98689 (Oct. 5, 2023) [88 FR 71684 (Oct. 17, 2023)],
available at https://www.sec.gov/rules/pcaob/2023/
34-98689.pdf.
4 We received comment letters from Deloitte &
Touche LLP (Nov. 2, 2023),
PricewaterhouseCoopers LLP (Nov. 6, 2023), and
Gopal Krushna Panda (Nov. 6, 2023). Copies of the
comment letters received on the Commission notice
of the Amendments are available on the
Commission’s website at https://www.sec.gov/
comments/pcaob-2023-02/pcaob202302.htm.

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find to be consistent with the
requirements of SOX and the securities
laws and necessary or appropriate in the
public interest or for the protection of
investors.
II. Description of the Amendments
On September 28, 2023, the Board
unanimously adopted the
Amendments.5 The Amendments are
intended to strengthen and modernize
the requirements for the confirmation
process by describing principles-based
requirements for all methods of
confirmation, including paper-based
and electronic means of
communications. In addition, the new
standard is more directly integrated
with the PCAOB’s risk assessment
standards by incorporating certain riskbased considerations and emphasizing
the auditor’s responsibilities for
obtaining relevant and reliable audit
evidence through the confirmation
process. This should promote investor
protection by enhancing the quality of
audits. The requirements contained
within the Amendments are discussed
further below.
A. Changes to PCAOB Standards
Among other things, the Amendments
enhance the existing confirmation
requirements by:
• Including principles-based
requirements that are designed to apply
to all methods of confirmation. These
methods include longstanding practices,
such as the use of paper-based
confirmation requests and responses
sent via regular mail; methods that
involve electronic means of
communications, such as the use of
email or an intermediary to facilitate
direct electronic transmission of
confirmation requests and responses;
and methods that have yet to develop.
• Expressly aligning the requirements
for the auditor’s use of confirmation
with the requirements of the Board’s
risk assessment standards, including AS
1105. The Amendments specify certain
risk-based considerations and
emphasize the auditor’s responsibility
to obtain relevant and reliable audit
evidence when performing confirmation
procedures.6
• Strengthening the requirements for
the use of confirmation procedures in
certain situations. The Amendments
add a requirement that the auditor
5 See The Auditor’s Use of Confirmation, and
Other Amendments to PCAOB Standards, PCAOB
Release No. 2023–008 (Sept. 28, 2023), available at
https://assets.pcaobus.org/pcaob-dev/docs/defaultsource/rulemaking/docket_028/2023-008_
confirmation-adoptingrelease.pdf?sfvrsn=e18cef74_4.
6 See AS 2310.03, as amended.

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should perform confirmation
procedures for cash held by third
parties, carry forward the existing
requirement that the auditor normally
should perform confirmation
procedures for accounts receivable, and
include a new provision that the auditor
may otherwise obtain audit evidence by
directly accessing information
maintained by a knowledgeable external
source for cash and accounts
receivable.7 In addition, the
Amendments carry forward the existing
requirement that the auditor consider
confirming the terms of certain other
transactions.8
• Addressing situations in which it
would not be feasible for the auditor to
obtain information directly from a
knowledgeable external source. The
Amendments provide that if it would
not be feasible for the auditor to obtain
audit evidence directly from a
knowledgeable external source for
accounts receivable, the auditor should
perform other substantive procedures,
including tests of details, that involve
obtaining audit evidence from external
sources indirectly.9
• Mandatory communications with
the audit committee regarding certain
audit responses to significant risks.
Under the Amendments, for significant
risks associated with cash or accounts
receivable, the auditor is required to
communicate with the audit committee
when the auditor either did not perform
confirmation procedures or otherwise
obtained audit evidence by directly
accessing information maintained by a
knowledgeable external source.10
• Reflecting the relatively
insignificant amount of audit evidence
obtained when using negative
confirmation requests. Under the
Amendments, the use of negative
confirmation requests may provide
sufficient appropriate audit evidence
only when combined with other
substantive procedures. The
Amendments include examples of
situations in which the use of negative
confirmation requests in combination
with other substantive procedures may
provide sufficient appropriate audit
evidence.11
• Emphasizing the auditor’s
responsibility to maintain control over
the confirmation process. The
Amendments state that the auditor
should select the items to be confirmed,
7 See

AS 2310.24 through .27, as amended.
AS 2310.30, as amended.
9 See AS 2310.25, as amended.
10 See AS 2310.28, as amended.
11 See AS 2310.12 and .13, as amended.
8 See

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