Careers
SubscribeComment Letters (Second Supplemental Request)
Comment Letters (Supplemental Request)
| No. | Author | Company/Organization | Date |
|---|---|---|---|
| Comment Letter Number: 1 (PDF) | Author Chris Barnard, Actuary | Date Oct. 17, 2017 | |
| Comment Letter Number: 2 (PDF) | Author Anne Sheehan, Director of Corporate Governance |
Company/Organization
California State Teachers' Retirement System |
Date Nov. 7, 2017 |
| Comment Letter Number: 3 (PDF) | Author Harold L. Deiters III, President |
Company/Organization
New York State Society of Certified Public Accountants |
Date Nov. 13, 2017 |
| Comment Letter Number: 4 (PDF) | Author Steven Bierbrunner, CPA Chair, FICPA Accounting Principles and Auditing Standards Committee |
Company/Organization
Florida Institute of Certified Public Accountants |
Date Nov. 6, 2017 |
| Comment Letter Number: 5 (PDF) | Author |
Company/Organization
Pricewaterhouse Coopers LLP |
Date Nov. 14, 2017 |
| Comment Letter Number: 6 (PDF) | Author |
Company/Organization
RSM US LLP |
Date Nov. 14, 2017 |
| Comment Letter Number: 7 (PDF) | Author James R. Javorcic, CPA Chair, Audit and Assurance Services Committee; Scott Cosentine Vice Chair, Audit and Assurance Services Committee |
Company/Organization
Illinois CPA Society |
Date Nov. 15, 2017 |
| Comment Letter Number: 8 (PDF) | Author Klaus-Peter Feld, Executive Director; Gillian Waldbauer, Head of International Affairs |
Company/Organization
Institut der Wirstschaftsprüfer (IDW) |
Date Nov. 15, 2017 |
| Comment Letter Number: 9 (PDF) | Author |
Company/Organization
Deloitte & Touche LLP |
Date Nov. 15, 2017 |
| Comment Letter Number: 10 (PDF) | Author |
Company/Organization
Ernst & Young LLP |
Date Nov. 15, 2017 |
| Comment Letter Number: 11 (PDF) | Author |
Company/Organization
The Institute of Chartered Accountants in England and Wales (ICAEW) |
Date Nov. 15, 2017 |
| Comment Letter Number: 12 (PDF) | Author |
Company/Organization
BDO USA, LLP |
Date Nov. 15, 2017 |
| Comment Letter Number: 13 (PDF) | Author |
Company/Organization
KPMG LLP |
Date Nov. 15, 2017 |
| Comment Letter Number: 14 (PDF) | Author Cynthia M. Fornelli, Executive Director |
Company/Organization
Center for Audit Quality |
Date Nov. 15, 2017 |
| Comment Letter Number: 15 (PDF) | Author |
Company/Organization
Grant Thornton LLP |
Date Nov. 15, 2017 |
| Comment Letter Number: 16 (PDF) | Author Thomas Quaadman, Executive Vice President |
Company/Organization
U.S. Chamber of Commerce, Center for Capital Markets Competitiveness |
Date Nov. 15, 2017 |
| Comment Letter Number: 17 (PDF) | Author Howard B. Levy, Principal and Director, Technical Services |
Company/Organization
Piercy Bowler Taylor & Kern |
Date Nov. 15, 2017 |
| Comment Letter Number: 18 (PDF) | Author |
Company/Organization
Crowe Horwath LLP |
Date Nov. 15, 2017 |
| Comment Letter Number: 19 (PDF) | Author Professor Joseph A. Maffia, CPA |
Company/Organization
Hunter College Graduate Program, Economic Department |
Date Nov. 15, 2017 |
| Comment Letter Number: 20 (PDF) | Author Auditing Standards Committee of the Auditing Section |
Company/Organization
American Accounting Association |
Date Nov. 15, 2017 |
| Comment Letter Number: 21 (PDF) | Author Matthew J. Lombardi, Chair, Accounting Principles and Assurance Services Committee |
Company/Organization
California Society of Certified Public Accountants |
Date Nov. 21, 2017 |
| Comment Letter Number: 22 (PDF) | Author |
Company/Organization
Center for Audit Quality |
Date Apr. 12, 2018 |
Comment Letters (Proposed Rule)
| No. | Author | Company/Organization | Date |
|---|---|---|---|
| Comment Letter Number: 1 (PDF) | Author KC Ramon, EVP Finance & Group Financial Director |
Company/Organization
AngloGold Ashanti Limited |
Date Jul. 5, 2016 |
| Comment Letter Number: 2 (PDF) | Author Klaus-Peter Feld, Executive Director; Gillian Waldbauer, Head of International Affairs |
Company/Organization
Institut der Wirstschaftsprüfer (IDW) |
Date Jul. 18, 2016 |
| Comment Letter Number: 3 (PDF) | Author A.J. Major III, Chair, Accounting Principles and Assurance Services Committee |
Company/Organization
California Society of Certified Public Accountants |
Date Jul. 21, 2016 |
| Comment Letter Number: 4 (PDF) | Author Petr Kriz, President; Olivier Boutellis-Taft, Chief Executive |
Company/Organization
Federation of European Accountants (FEE) |
Date Jul. 26, 2016 |
| Comment Letter Number: 5 (PDF) | Author Jerilyn K. Barthel, CPA, Chair, Professional Standards Committee |
Company/Organization
Texas Society of Certified Public Accountants |
Date Jul. 27, 2016 |
| Comment Letter Number: 6 (PDF) | Author Ed Cranford CPA, Chair, Accounting Principles and Auditing Standards Committee; Rosi Gonzalez, CPA; Steven Bierbrunner, CPA |
Company/Organization
Florida Institute of Certified Public Accountants |
Date Jul. 28, 2016 |
| Comment Letter Number: 7 (PDF) | Author |
Company/Organization
Deloitte & Touche LLP |
Date Jul. 28, 2016 |
| Comment Letter Number: 8 (PDF) | Author |
Company/Organization
RSM US LLP |
Date Jul. 28, 2016 |
| Comment Letter Number: 9 (PDF) | Author |
Company/Organization
Crowe Horwath LLP |
Date Jul. 29, 2016 |
| Comment Letter Number: 10 (PDF) | Author Donald H. Burkett, CPA, Chair; Ken L. Bishop, President and CEO |
Company/Organization
National Association of State Boards of Accountancy (NASBA) |
Date Jul. 29, 2016 |
| Comment Letter Number: 11 (PDF) | Author James R. Javorcic, CPA, Chair; Scott Cosentine, Vice Chair, Audit and Assurance Services Committee |
Company/Organization
Illinois CPA Society |
Date Jul. 29, 2016 |
| Comment Letter Number: 12 (PDF) | Author Denise Hanes Downey, Assistant Professor, Department of Accounting; Jean C. Bedard, Timothy B. Harbert Professor of Accountancy |
Company/Organization
Villanova University; Bentley University |
Date Jul. 29, 2016 |
| Comment Letter Number: 13 (PDF) | Author |
Company/Organization
Grant Thornton LLP |
Date Jul. 29, 2016 |
| Comment Letter Number: 14 (PDF) | Author Cynthia M. Fornelli, Executive Director |
Company/Organization
Center for Audit Quality |
Date Jul. 29, 2016 |
| Comment Letter Number: 15 (PDF) | Author |
Company/Organization
BDO USA, LLP |
Date Jul. 29, 2016 |
| Comment Letter Number: 16 (PDF) | Author |
Company/Organization
The Institute of Chartered Accountants in England and Wales (ICAEW) |
Date Jul. 29, 2016 |
| Comment Letter Number: 17 (PDF) | Author |
Company/Organization
PricewaterhouseCoopers LLP |
Date Jul. 29, 2016 |
| Comment Letter Number: 18 (PDF) | Author |
Company/Organization
Ernst & Young LLP |
Date Jul. 29, 2016 |
| Comment Letter Number: 19 (PDF) | Author Andres Gil, Director |
Company/Organization
U.S. Chamber of Commerce, Center for Capital Markets Competitiveness |
Date Jul. 29, 2016 |
| Comment Letter Number: 20 (PDF) | Author |
Company/Organization
KPMG LLP |
Date Jul. 29, 2016 |
| Comment Letter Number: 21 (PDF) | Author James R. Dalkin, Director, Financial Management and Assurance |
Company/Organization
United States Government Accountability Office (GAO) |
Date Jul. 29, 2016 |
| Comment Letter Number: 22 (PDF) | Author |
Company/Organization
Moss Adams LLP |
Date Jul. 29, 2016 |
| Comment Letter Number: 23 (PDF) | Author Charles M. Valadez, CPA, CGMA, CITP, Chair, Accounting & Auditing Advisory Committee |
Company/Organization
Virginia Society of Certified Public Accountants |
Date Jul. 29, 2016 |
Council of Institutional Investors
Texas Society of Certified Public Accountants
Crowe LLP
Deloitte & Touche LLP
Illinois CPA Society
Grant Thornton LLP
RSM US LLP
National Association of State Boards of Accountancy (NASBA)
Ernst & Young LLP
KPMG LLP
ICAEW
Center for Audit Quality
PricewaterhouseCoopers LLP
CohnReznick LLP
Mazars USA LLP
BDO USA, LLP
CFA Institute