Careers
SubscribeComment Letters (Proposed Rule)
Comment Letters
| No. | Author | Company/Organization | Date |
|---|---|---|---|
| Comment Letter Number: 1 (PDF) | Author Tom Hornung (Comment Withdrawn) | Date Jul. 2, 2015 | |
| Comment Letter Number: 2 (PDF) | Author Robert A. Conway, CPA | Date Jul. 6, 2015 | |
| Comment Letter Number: 3 (PDF) | Author J. Michael Cook, Chairman of the Audit Committee; Lawrence J. Salva, Executive Vice President and Chief Accounting Officer |
Company/Organization
Comcast Corporation |
Date Aug. 31, 2015 |
| Comment Letter Number: 4 (PDF) | Author |
Company/Organization
Deloitte & Touche LLP |
Date Sep. 2, 2015 |
| Comment Letter Number: 5 (PDF) | Author |
Company/Organization
McGladrey LLP |
Date Sep. 9, 2015 |
| Comment Letter Number: 6 (PDF) | Author Ross D. Fuerman, Associate Professor of Accounting |
Company/Organization
Suffolk University |
Date Sep. 16, 2015 |
| Comment Letter Number: 7 (PDF) | Author Dennis R. Beresford, Executive in Residence |
Company/Organization
J. M. Tull School of Accounting, Terry College of Business, The University of Georgia |
Date Sep. 16, 2015 |
| Comment Letter Number: 8 (PDF) | Author Jeff Mahoney, General Counsel |
Company/Organization
Council of Institutional Investors |
Date Sep. 17, 2015 |
| Comment Letter Number: 9 (PDF) | Author Gilbert F. Viets | Date Sep. 21, 2015 | |
| Comment Letter Number: 10 (PDF) | Author Chris Barnard, Actuary | Date Sep. 24, 2015 | |
| Comment Letter Number: 11 (PDF) | Author George E. Minnich, Audit Committee Chairman |
Company/Organization
Belden, Inc. |
Date Sep. 25, 2015 |
| Comment Letter Number: 12 (PDF) | Author Walter C. Davenport, CPA, NASBA Chair; Ken L. Bishop, NASBA President and CEO |
Company/Organization
National Association of State Boards of Accountancy |
Date Sep. 25, 2015 |
| Comment Letter Number: 13 (PDF) | Author John R. Roberts | Date Sep. 25, 2015 | |
| Comment Letter Number: 14 (PDF) | Author Nancy J. Schroeder, CPA, Chair |
Company/Organization
Financial Reporting Committee, Institute of Management Accountants |
Date Sep. 28, 2015 |
| Comment Letter Number: 15 (PDF) | Author Jack T. Ciesielski, CPA, CFA, President |
Company/Organization
R.G. Associates, Inc. |
Date Sep. 28, 2015 |
| Comment Letter Number: 16 (PDF) | Author Tom Quaadman |
Company/Organization
U.S. Chamber of Commerce, Center for Capital Markets Competitiveness |
Date Sep. 28, 2015 |
| Comment Letter Number: 17 (PDF) | Author Amy B.R. Lancellotta, IDC Managing Director; Gregory M. Smith, ICI Senior Director |
Company/Organization
Independent Directors Council |
Date Sep. 28, 2015 |
| Comment Letter Number: 18 (PDF) | Author Cynthia M. Fornelli, Executive Director |
Company/Organization
Center for Audit Quality |
Date Sep. 28, 2015 |
| Comment Letter Number: 19 (PDF) | Author A.J. Major III, Chair |
Company/Organization
Accounting Principles and Assurance Services Committee, California Society of Certified Public Accountants |
Date Sep. 28, 2015 |
| Comment Letter Number: 20 (PDF) | Author Professor Joseph A. Maffia, CPA |
Company/Organization
Advanced Auditing Class, Hunter College Graduate Program, Economics Department, Hunter College |
Date Sep. 28, 2015 |
| Comment Letter Number: 21 (PDF) | Author Klaus-Peter Feld, Executive Director; Gillian Waldbauer, Head of International Affairs |
Company/Organization
Institut der Wirtschaftsprüfer |
Date Sep. 29, 2015 |
| Comment Letter Number: 22 (PDF) | Author Frank Schneider, Chief Executive Officer |
Company/Organization
Federal Audit Oversight Authority of Switzerland |
Date Sep. 29, 2015 |
| Comment Letter Number: 23 (PDF) | Author |
Company/Organization
Institute of Chartered Accountants in England and Wales |
Date Sep. 29, 2015 |
| Comment Letter Number: 24 (PDF) | Author Michael L. Gullette, Vice President - Accounting and Financial Management |
Company/Organization
American Bankers Association |
Date Sep. 29, 2015 |
| Comment Letter Number: 25 (PDF) | Author Susan Ferris Wyderko, President, CEO |
Company/Organization
Mutual Fund Directors Forum |
Date Sep. 29, 2015 |
| Comment Letter Number: 26 (PDF) | Author Elizabeth J. Sloan, CPA, Chair; James R. Javorcic, CPA, Vice Chair |
Company/Organization
Audit and Assurance Services Committee of the Illinois CPA Society |
Date Sep. 29, 2015 |
| Comment Letter Number: 27 (PDF) | Author Joseph M. Falbo, Jr., President |
Company/Organization
New York State Society of Certified Public Accountants |
Date Sep. 29, 2015 |
| Comment Letter Number: 28 (PDF) | Author Fayez Choudhury, Chief Executive Officer |
Company/Organization
International Federation of Accountants |
Date Sep. 29, 2015 |
| Comment Letter Number: 29 (PDF) | Author Zabi Rezaee, Committee Chair |
Company/Organization
Auditing Standards Committee, Auditing Section of the American Accounting Association |
Date Sep. 29, 2015 |
| Comment Letter Number: 30 (PDF) | Author |
Company/Organization
Crowe Horwath LLP |
Date Sep. 29, 2015 |
| Comment Letter Number: 31 (PDF) | Author Raymond J. Bromark, Chair; Jens Alder; Rohit Kapoor; Jeffrey G. Katz |
Company/Organization
Audit Committee of CA, Inc. |
Date Sep. 29, 2015 |
| Comment Letter Number: 32 (PDF) | Author |
Company/Organization
Ernst & Young LLP |
Date Sep. 28, 2015 |
| Comment Letter Number: 33 (PDF) | Author Elliot L. Hendler, CPA | Date Sep. 29, 2015 | |
| Comment Letter Number: 34 (PDF) | Author |
Company/Organization
Dixon Hughes Goodman LLP |
Date Sep. 29, 2015 |
| Comment Letter Number: 35 (PDF) | Author Lisa A. Ritter, CPA, CFE - Chair |
Company/Organization
Accounting and Auditing Procedures Committee of the Pennsylvania Institute of Certified Public Accountants |
Date Sep. 29, 2015 |
| Comment Letter Number: 36 (PDF) | Author |
Company/Organization
Grant Thornton LLP |
Date Sep. 29, 2015 |
| Comment Letter Number: 37 (PDF) | Author James R. Dalkin, Director, Financial Management and Assurance |
Company/Organization
U.S. Government Accountability Office |
Date Sep. 29, 2015 |
| Comment Letter Number: 38 (PDF) | Author |
Company/Organization
PricewaterhouseCoopers LLP |
Date Sep. 29, 2015 |
| Comment Letter Number: 39 (PDF) | Author Rob Ward FCA AM, Head of Leadership and Advocacy |
Company/Organization
Chartered Accountants Australia and New Zealand |
Date Sep. 29, 2015 |
| Comment Letter Number: 40 (PDF) | Author Jennifer Paquette, Chief Investment Officer |
Company/Organization
Colorado Public Employees' Retirement Association |
Date Sep. 29, 2015 |
| Comment Letter Number: 41 (PDF) | Author Brandon J. Rees, Deputy Director, AFL-CIO Office of Investment |
Company/Organization
American Federation of Labor and Congress of Industrial Organizations |
Date Sep. 29, 2015 |
| Comment Letter Number: 42 (PDF) | Author Gabe Zubizarreta, CPA, CEO, Financial Effectiveness Architect & Speaker |
Company/Organization
Silicon Valley Accountants |
Date Sep. 29, 2015 |
| Comment Letter Number: 43 (PDF) | Author James Andrus, Investment Manager, Global Governance |
Company/Organization
California Public Employees' Retirement System |
Date Sep. 29, 2015 |
| Comment Letter Number: 44 (PDF) | Author Vanessa C.L. Chang | Date Sep. 30, 2015 | |
| Comment Letter Number: 45 (PDF) | Author |
Company/Organization
BDO USA, LLP |
Date Sep. 29, 2015 |
| Comment Letter Number: 46 (PDF) | Author Nik Mohd Hasyudeen Yusoff, Executive Chairman |
Company/Organization
Audit Oversight Board, Securities Commission Malaysia |
Date Oct. 1, 2015 |
| Comment Letter Number: 47 (PDF) | Author |
Company/Organization
KPMG LLP |
Date Sep. 29, 2015 |
| Comment Letter Number: 48 (PDF) | Author |
Company/Organization
WeiserMazars LLP |
Date Oct. 22, 2015 |
| Comment Letter Number: 49 (PDF) | Author Petr Kriz, President; Olivier Boutellis-Taft, Chief Executive |
Company/Organization
Federation of European Accountants |
Date Sep. 29, 2015 |
| Comment Letter Number: 50 (PDF) | Author Robert A. Conway, CPA | Date Nov. 15, 2015 |
Center for Audit Quality
Texas Society of Certified Public Accountants
Pennsylvania Institute of Certified Public Accountants
Council of Institutional Investors
Liability Dynamics Consulting, LLC
Institut der Wirtschaftsprüfer
Auditing Standards Committee, Auditing Section - American Accounting Association
KPMG LLP
Forvis Mazars Group
Forvis Mazars, LLP
Grant Thornton LLP
Accountancy Europe
ICAEW
Illinois CPA Society
Baker Tilly US, LLP
Plante & Moran, PLLC
Americans for Financial Reform Education Fund, Et al.
Institute for Agriculture and Trade Policy
KNAV & CO. LLP
Center for Audit Quality
Ernst & Young LLP
U.S. Chamber of Commerce, Center for Capital Markets Competitiveness
Investment Company Institute and Independent Directors Council
BDO USA, P.C.
Moss Adams LLP
PricewaterhouseCoopers LLP
Deloitte & Touche LLP
Pennsylvania Institute of Certified Public Accountants
Colorado Public Employees' Retirement Association
Crowe LLP
RSM US LLP
Johnson Global Advisory
Lark Research
CPA Club, Inc.
Marcum LLP
Tapestry, Inc.
American Institute of Certified Public Accountants
Center for Audit Quality - Smaller Firm Task Force
Center for Audit Quality
CFA Institute
Center for Audit Quality