The author comments on the issue of auditor independence. It makes reference to the Public Company Accounting Oversight Board (PCAOB) which called for comments in March 2012 on its "Concept Release on Auditor Independence and Audit Firm Rotation" (PCAOB Rulemaking Docket Matter 037). She argues that there are other options to audit rotation to address the issue. She asserts the importance for auditing professionals to deliver independent audits.