Comment Letters (Supplemental Request)
Comment Letters (Proposed Rule)
| No. | Author | Company/Organization | Date | 
|---|---|---|---|
| Comment Letter Number: 1 (PDF) | Author Michael D. Feinstein, Chair, Accounting Principles and Auditing Standards Committee | 
                                    Company/Organization
                                     California Society of Certified Public Accountants  | 
                            Date May 22, 2013 | 
| Comment Letter Number: 2 (PDF) | Author Cynthia M. Fornelli, Executive Director | 
                                    Company/Organization
                                     Center for Audit Quality  | 
                            Date May 24, 2013 | 
| Comment Letter Number: 3 (PDF) | Author | 
                                    Company/Organization
                                     PricewaterhouseCoopers LLP  | 
                            Date May 28, 2013 | 
| Comment Letter Number: 4 (PDF) | Author Mikhail Pevzner, George Mason University/University of Baltimore, Chair; Nancy Chun Feng, Suffolk University | 
                                    Company/Organization
                                     Auditing Standards Committee, Auditing Section of the American Accounting Association  | 
                            Date May 28, 2013 | 
| Comment Letter Number: 5 (PDF) | Author Steven Morrison, CPA, Chair, FICPA Accounting Principles and Auditing Standards Committee | 
                                    Company/Organization
                                     Florida Institute of Certified Public Accountants  | 
                            Date May 24, 2013 | 
| Comment Letter Number: 6 (PDF) | Author Gail M. Kinsella, President | 
                                    Company/Organization
                                     New York State Society of Certified Public Accountants  | 
                            Date May 28, 2013 | 
| Comment Letter Number: 7 (PDF) | Author | 
                                    Company/Organization
                                     BDO USA, LLP  | 
                            Date May 28, 2013 | 
| Comment Letter Number: 8 (PDF) | Author | 
                                    Company/Organization
                                     Ernst & Young LLP  | 
                            Date May 28, 2013 | 
| Comment Letter Number: 9 (PDF) | Author Thomas Hoey | 
                                    Company/Organization
                                     Thomas Hoey & Associates, LLC  | 
                            Date May 24, 2013 | 
| Comment Letter Number: 10 (PDF) | Author Robert N. Waxman, CPA | Date May 28, 2013 | |
| Comment Letter Number: 11 (PDF) | Author | 
                                    Company/Organization
                                     Deloitte & Touche LLP  | 
                            Date May 28, 2013 | 
| Comment Letter Number: 12 (PDF) | Author | 
                                    Company/Organization
                                     Grant Thornton LLP  | 
                            Date May 28, 2013 | 
| Comment Letter Number: 13 (PDF) | Author Paul Rohan, CPA, Partner, National Director of Financial Reporting and Quality Control | 
                                    Company/Organization
                                     UHY LLP  | 
                            Date May 28, 2013 | 
| Comment Letter Number: 14 (PDF) | Author | 
                                    Company/Organization
                                     KPMG LLP  | 
                            Date May 28, 2013 | 
| Comment Letter Number: 15 (PDF) | Author | 
                                    Company/Organization
                                     Moss Adams LLP  | 
                            Date May 28, 2013 | 
| Comment Letter Number: 16 (PDF) | Author | 
                                    Company/Organization
                                     McGladrey LLP  | 
                            Date May 28, 2013 | 
| Comment Letter Number: 17 (PDF) | Author Frank Gorell, MSA, CPA, CGMA | Date May 1, 2013 | |
| Comment Letter Number: 18 (PDF) | Author | 
                                    Company/Organization
                                     WeiserMazars, LLP  | 
                            Date Jun. 26, 2013 | 
| Comment Letter Number: 19 (PDF) | Author David York, Head of Auditing Practice | 
                                    Company/Organization
                                     Association of Chartered Certified Accountants (ACCA)  | 
                            Date May 21, 2013 | 
                            
 
 
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California Society of Certified Public Accountants
Deloitte & Touche LLP
PricewaterhouseCoopers LLP
McGladrey LLP
Grant Thornton LLP
WeiserMazars LLP