The Public Company Accounting Oversight Board is offering a test drive of its reorganized auditing standards and asking for new feedback on how the structure works.

The PCAOB has released on its website an online demonstration of the reorganization to show how existing auditing standards would look under the proposed new framework. The PCAOB first proposed the new structure in early 2013 and asked for comments through May 2013. The board received only 19 comments letters to the proposal.

With the online demonstration that is now offered, the PCAOB is opening a new comment period, asking those who view the demonstration to provide their remarks on the proposed reorganization along with any suggested changes. “The proposed reorganization is intended to make PCAOB auditing standards more accessible and easier to navigate," said PCAOB Chairman James Doty in a statement.

The new structure does not include any new auditing standards, nor does it impose any new requirements on auditors, said PCAOB Chief Auditor Martin Baumann in a statement. "Helping auditors better navigate PCAOB standards could, in turn, facilitate better compliance with the standards," he said.

Much the way accounting standards are now organized in the Accounting Standards Codification, the new auditing standards structure would reorganize historical standards based on topic rather than chronology. All standards would be grouped under a handful of categories: general auditing standards, audit procedures, auditor reporting, matters relating to filings under federal securities laws, and other matters associated with audits.

The new request for comment includes the proposed line-by-line amendments to existing auditing standards that would be necessary to implement the proposed new framework. The new request also incorporates some minor changes to the original proposal, the PCAOB says. The online demonstration provides mapping tools to help explain the difference between the existing organizational structure for auditing standards and the new approach. The online demonstration even includes links to a comment feature to enable comments throughout the demonstration.

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