Careers
SubscribeComment Letters (Reproposed Rule)
Comment Letters (Proposed Rule)
| No. | Author | Company/Organization | Date |
|---|---|---|---|
| Comment Letter Number: 1 (PDF) | Author Mary Ellen Oliverio | Date Aug. 13, 2013 | |
| Comment Letter Number: 2 (PDF) | Author Theresa Barnett, CPA | Date Sep. 2, 2013 | |
| Comment Letter Number: 3 (PDF) | Author Anthony Hughes, Senior Pastor, Bethel Memorial AME Church; Faith Bautista, President and CEO; Robert Gnaizda, General Counsel; Mia Martinez, Chief Deputy |
Company/Organization
National Asian American Coalition |
Date Sep. 13, 2013 |
| Comment Letter Number: 4 (PDF) | Author Charles J. Siegel, Senior Vice President-Finance |
Company/Organization
Anworth Mortgage Asset Corporation |
Date Sep. 25, 2013 |
| Comment Letter Number: 5 (PDF) | Author Arthur J. Radin |
Company/Organization
Radin, Glass & Co., LLP |
Date Oct. 7, 2013 |
| Comment Letter Number: 6 (PDF) | Author Dennis R. Beresford, Executive in Residence |
Company/Organization
The University of Georgia, J.M. Tull School of Accounting |
Date Oct. 11, 2013 |
| Comment Letter Number: 7 (PDF) | Author Karim Jamal, CA Chair Professor; Shyam Sunder, James L. Frank Professor |
Company/Organization
University of Alberta, Alberta School of Business; Yale University, Yale School of Management |
Date Oct. 14, 2013 |
| Comment Letter Number: 8 (PDF) | Author Steven E. Buller, Managing Director |
Company/Organization
BlackRock, Inc. |
Date Oct. 30, 2013 |
| Comment Letter Number: 9 (PDF) | Author Jack Henry | Date Nov. 4, 2013 | |
| Comment Letter Number: 10 (PDF) | Author Steven Morrison, CPA, Chair, Accounting Principles and Auditing Standards Committee; Robert P. Bedwell, CPA; Donald K. Hulslander, CPA |
Company/Organization
Florida Institute of Certified Public Accountants |
Date Oct. 18, 2013 |
| Comment Letter Number: 11 (PDF) | Author Nancy J. Schroeder, CPA, Chair, Financial Reporting Committee; John K. Exline, CMA, CPA, Chair, Small Business Finance and Regulatory Committee |
Company/Organization
Institute of Management Accountants |
Date Nov. 12, 2013 |
| Comment Letter Number: 12 (PDF) | Author John L. Pierschbacher, Investor | Date Nov. 14, 2013 | |
| Comment Letter Number: 13 (PDF) | Author Chris Barnard, Actuary | Date Nov. 18, 2013 | |
| Comment Letter Number: 14 (PDF) | Author Boh A. Dickey, CPA | Date Nov. 15, 2013 | |
| Comment Letter Number: 15 (PDF) | Author Sherman A Myers, Director, Corporate and Government Ratings; Joyce Joseph, Managing Director, Corporate & Government Ratings |
Company/Organization
Standard & Poor's Ratings Services |
Date Nov. 21, 2013 |
| Comment Letter Number: 16 (PDF) | Author Michael D. Feinstein, Chair, Accounting Principles and Auditing Standards Committee |
Company/Organization
California Society of Certified Public Accountants |
Date Nov. 25, 2013 |
| Comment Letter Number: 17 (PDF) | Author C.H. Moore, Jr., CPA | Date Nov. 26, 2013 | |
| Comment Letter Number: 18 (PDF) | Author Tae Kim, MBA student | Date Nov. 26, 2013 | |
| Comment Letter Number: 19 (PDF) | Author Tyler L. Prince | Date Nov. 26, 2013 | |
| Comment Letter Number: 20 (PDF) | Author Kevin Gomez | Date Nov. 26, 2013 | |
| Comment Letter Number: 21 (PDF) | Author Svitlana Orekhova | Date Nov. 27, 2013 | |
| Comment Letter Number: 22 (PDF) | Author Faraz Saleem | Date Nov. 17, 2013 | |
| Comment Letter Number: 23 (PDF) | Author J. Edmunds | Date Nov. 26, 2013 | |
| Comment Letter Number: 24 (PDF) | Author S. Prabhakaran | Date Nov. 25, 2013 | |
| Comment Letter Number: 25 (PDF) | Author Lauren Craft | Date Dec. 1, 2013 | |
| Comment Letter Number: 26 (PDF) | Author Lee White, Chief Executive Officer |
Company/Organization
Institute of Chartered Accountants Australia |
Date Dec. 2, 2013 |
| Comment Letter Number: 27 (PDF) | Author Richard D. Levy, Executive Vice President & Controller |
Company/Organization
Wells Fargo & Company |
Date Dec. 2, 2013 |
| Comment Letter Number: 28 (PDF) | Author Ivy Liao | Date Nov. 26, 2013 | |
| Comment Letter Number: 29 (PDF) | Author Hasan Andalib | Date Dec. 2, 2013 | |
| Comment Letter Number: 30 (PDF) | Author Roger Harrington, Vice President & Chief Accounting Officer |
Company/Organization
BP p.l.c. |
Date Dec. 3, 2013 |
| Comment Letter Number: 31 (PDF) | Author Renee Della Ratta | Date Dec. 3, 2013 | |
| Comment Letter Number: 32 (PDF) | Author Emily Zhang | Date Nov. 26, 2013 | |
| Comment Letter Number: 33 (PDF) | Author Yoobin Liang | Date Nov. 26, 2013 | |
| Comment Letter Number: 34 (PDF) | Author Daniel C. Regis | Date Dec. 3, 2013 | |
| Comment Letter Number: 35 (PDF) | Author Ted T. Timmermans, Vice President, Controller and Chief Accounting Officer |
Company/Organization
Williams |
Date Dec. 4, 2013 |
| Comment Letter Number: 36 (PDF) | Author Blythe J. McGarvie | Date Dec. 4, 2013 | |
| Comment Letter Number: 37 (PDF) | Author Jack T. Ciesielski, President |
Company/Organization
R.G. Associates, Inc. |
Date Dec. 4, 2013 |
| Comment Letter Number: 38 (PDF) | Author Angela Butler, Vice President, Finance and Controller |
Company/Organization
Husky Energy Inc. |
Date Dec. 11, 2013 |
| Comment Letter Number: 39 (PDF) | Author Robert F. McCullough, Audit Committee Chair; Richard K. Reece, Executive Vice President and Chief Financial Officer |
Company/Organization
Acuity Brands |
Date Nov. 26, 2013 |
| Comment Letter Number: 40 (PDF) | Author James L. Fuehrmeyer, Jr., Associate Teaching Professor |
Company/Organization
Mendoza College of Business, Department of Accountancy, University of Notre Dame |
Date Dec. 3, 2013 |
| Comment Letter Number: 41 (PDF) | Author Oscar Munoz, Audit Committee Chairman, Board Member |
Company/Organization
United Continental Holdings, Inc. |
Date Dec. 6, 2013 |
| Comment Letter Number: 42 (PDF) | Author Al Swanson, Executive Vice President and Chief Financial Officer; Chris Herbold, Vice President-Accounting and Chief Accounting Officer |
Company/Organization
Plains All American Pipeline, L.P. |
Date Dec. 6, 2013 |
| Comment Letter Number: 43 (PDF) | Author John R. Roberts | Date Dec. 6, 2013 | |
| Comment Letter Number: 44 (PDF) | Author Gary Sandefur, Chair OSCPA Accounting & Auditing Public Company Subcommittee; Scott Roush, Chair OSCPA Accounting & Auditing Committee |
Company/Organization
The Ohio Society of CPAs, Accounting & Auditing Committee, and Public Company Subcommittee |
Date Dec. 6, 2013 |
| Comment Letter Number: 45 (PDF) | Author Frank P. Marino, Vice President, Controller |
Company/Organization
UNS Energy Corp. |
Date Dec. 6, 2013 |
| Comment Letter Number: 46 (PDF) | Author |
Company/Organization
BBD, LLP |
Date Dec. 9, 2013 |
| Comment Letter Number: 47 (PDF) | Author A. Brooke Seawell, Audit Committee Chairman; Earl Fry, Chief Financial Officer, Chief Administration Officer, Executive Vice President of Global Customer Support and Services |
Company/Organization
Informatica Corporation |
Date Dec. 6, 2013 |
| Comment Letter Number: 48 (PDF) | Author Tom Quaadman, Vice President |
Company/Organization
U.S. Chamber of Commerce, Center for Capital Markets Competitiveness |
Date Dec. 9, 2013 |
| Comment Letter Number: 49 (PDF) | Author Gregory Giugliano, Partner-in-Charge of Assurance Services |
Company/Organization
Marcum LLP |
Date Dec. 9, 2013 |
| Comment Letter Number: 50 (PDF) | Author Chris Tong, Chairman, Audit Committee; Barry R. Pearl, Chairman, Audit Committee; John Robert Sparger, Senior Vice President and Chief Accounting Officer; John R. Klein, Vice President and Controller |
Company/Organization
Targa Resources Corp; Targa Resources Partners LP |
Date Dec. 9, 2013 |
| Comment Letter Number: 51 (PDF) | Author Stephen Dyer, Executive Vice President & Chief Financial Officer; Frederick R. Thun, Vice President & Corporate Controller |
Company/Organization
Agrium |
Date Dec. 1, 2013 |
| Comment Letter Number: 52 (PDF) | Author Geoff Sanders, Jacobs Engineering Group, Inc. | Date Dec. 9, 2013 | |
| Comment Letter Number: 53 (PDF) | Author E. Cartier Esham, Executive Vice President, Emerging Companies |
Company/Organization
Biotechnology Industry Organization |
Date Dec. 9, 2013 |
| Comment Letter Number: 54 (PDF) | Author Brandon Rees, Acting Director, Office of Investment |
Company/Organization
American Federation of Labor and Congress of Industrial Organizations (AFL-CIO) |
Date Dec. 9, 2013 |
| Comment Letter Number: 55 (PDF) | Author |
Company/Organization
WeiserMazars LLP |
Date Dec. 9, 2013 |
| Comment Letter Number: 56 (PDF) | Author Leon J. Level | Date Dec. 9, 2013 | |
| Comment Letter Number: 57 (PDF) | Author Lisa Roth, President |
Company/Organization
Monahan & Roth, LLC |
Date Dec. 9, 2013 |
| Comment Letter Number: 58 (PDF) | Author Sandra K. Brown, Chair, Professional Standards Committee |
Company/Organization
Texas Society of Certified Public Accountants |
Date Dec. 10, 2013 |
| Comment Letter Number: 59 (PDF) | Author Terrence R. Marcinko, Director Finance & Accounting, |
Company/Organization
Aerospace Industries Association |
Date Dec. 9, 2013 |
| Comment Letter Number: 60 (PDF) | Author Manuel Isaza, Corporate Engagement Manager - North America |
Company/Organization
Hermes Equity Ownership Services |
Date Dec. 11, 2013 |
| Comment Letter Number: 61 (PDF) | Author Loretta V. Cangialosi, Senior Vice President and Controller |
Company/Organization
Pfizer Inc. |
Date Dec. 10, 2013 |
| Comment Letter Number: 62 (PDF) | Author Arnold Schanfield, CIA, CPA | Date Dec. 10, 2013 | |
| Comment Letter Number: 63 (PDF) | Author David York, Head of Auditing Practice |
Company/Organization
Association of Chartered Certified Accountants (ACCA) |
Date Dec. 10, 2013 |
| Comment Letter Number: 64 (PDF) | Author Dr. Steven Glover, Accounting Professor, Brigham Young University; Dr. Christopher Wolfe, Accounting Professor, Texas A & M University; Brant Christensen, Ph.D candidate, Texas A & M University. | Date Dec. 2, 2013 | |
| Comment Letter Number: 65 (PDF) | Author Patrick J. McCann, Chairman, Audit Committee |
Company/Organization
Union First Market Bankshares, Corporation |
Date Dec. 9, 2013 |
| Comment Letter Number: 66 (PDF) | Author Carlos E. Johnson, NASBA Chair; Ken L. Bishop, NASBA President and CEO |
Company/Organization
National Association of State Boards of Accountancy (NASBA) |
Date Dec. 9, 2013 |
| Comment Letter Number: 67 (PDF) | Author Mary Kay Scucci, Managing Director |
Company/Organization
SIFMA |
Date Dec. 10, 2013 |
| Comment Letter Number: 68 (PDF) | Author Mark Davies, Chair |
Company/Organization
Auditing and Assurance Standards Board Canada |
Date Dec. 11, 2013 |
| Comment Letter Number: 69 (PDF) | Author Renee Rampulla, Leader Accounting and Auditing Standards Interest Group |
Company/Organization
New Jersey Society of Certified Public Accountants |
Date Dec. 10, 2013 |
| Comment Letter Number: 70 (PDF) | Author Mark J. Hawkins, Executive Vice President and Chief Financial Officer |
Company/Organization
Autodesk |
Date Dec. 10, 2013 |
| Comment Letter Number: 71 (PDF) | Author Stephen V. Gold, President and Chief Executive Officer |
Company/Organization
Manufacturers Alliance for Productivity (MAPI) |
Date Dec. 10, 2013 |
| Comment Letter Number: 72 (PDF) | Author Joseph L. Martin, Controller |
Company/Organization
American Gas Association |
Date Dec. 11, 2013 |
| Comment Letter Number: 73 (PDF) | Author Richard E. Wortmann, Chair, Accounting and Auditing Procedures Committee |
Company/Organization
Pennsylvania Institute of Certified Public Accountants |
Date Dec. 10, 2013 |
| Comment Letter Number: 74 (PDF) | Author |
Company/Organization
McGladrey LLP |
Date Dec. 10, 2013 |
| Comment Letter Number: 75 (PDF) | Author |
Company/Organization
Capital Group |
Date Dec. 9, 2013 |
| Comment Letter Number: 76 (PDF) | Author Glenda M. Schwarz, Vice President and Controller |
Company/Organization
ConocoPhillips Company |
Date Dec. 10, 2013 |
| Comment Letter Number: 77 (PDF) | Author James E. Copeland, Jr., CPA, Chair of the Audit & Finance Committee |
Company/Organization
ConocoPhillips Company |
Date Dec. 5, 2013 |
| Comment Letter Number: 78 (PDF) | Author Vanessa C. L. Chang, Chair of the Audit Committee |
Company/Organization
Edison International and Southern California Edison Company |
Date Dec. 10, 2013 |
| Comment Letter Number: 79 (PDF) | Author |
Company/Organization
Citrin Cooperman & Company, LLP |
Date Dec. 10, 2013 |
| Comment Letter Number: 80 (PDF) | Author J. Michael Kirkland, President |
Company/Organization
New York State Society of CPAs (NYSSCPA) |
Date Dec. 10, 2013 |
| Comment Letter Number: 81 (PDF) | Author Glenn P. Barba, Vice President, Controller and Chief Accounting Officer |
Company/Organization
CMS Energy Corporation and Consumers Energy Company |
Date Dec. 10, 2013 |
| Comment Letter Number: 82 (PDF) | Author Bruce D. Sullivan, Chairman of the Audit Committee; Scott W. Holmes, Executive Vice President and Chief Financial Officer; David L. Travis, Senior Vice President and Chief Accounting Officer |
Company/Organization
Healthcare Realty Trust |
Date Dec. 10, 2013 |
| Comment Letter Number: 83 (PDF) | Author Donald J. Seibel, Chief Financial Officer; Tony J. Aldridge, Accounting Vice President |
Company/Organization
FBL Financial Group, Inc. |
Date Dec. 10, 2013 |
| Comment Letter Number: 84 (PDF) | Author Luca Maestri, Vice President and Corporate Controller; Joel Greenberg, Senior Director and Assistant Controller |
Company/Organization
Apple, Inc. |
Date Dec. 10, 2013 |
| Comment Letter Number: 85 (PDF) | Author James D. Frias, Chief Financial Officer, Treasurer, and Executive Vice President |
Company/Organization
Nucor Corporation |
Date Dec. 10, 2013 |
| Comment Letter Number: 86 (PDF) | Author James Campbell, Finance Vice President and Corporate Controller |
Company/Organization
Intel Corporation |
Date Dec. 10, 2013 |
| Comment Letter Number: 87 (PDF) | Author George S. Davis, Executive Vice President and Chief Financial Officer |
Company/Organization
Qualcomm Incorporated |
Date Dec. 10, 2013 |
| Comment Letter Number: 88 (PDF) | Author Chris N. Froggatt, Vice President, Controller and Chief Accounting Officer |
Company/Organization
NextEra Energy, Inc. |
Date Dec. 10, 2013 |
| Comment Letter Number: 89 (PDF) | Author John Corcoran, Fund President, Senior Vice President; Robert W. Uek, Chairman, MFS Funds Board Audit Committee |
Company/Organization
MFS Investment Management |
Date Dec. 10, 2013 |
| Comment Letter Number: 90 (PDF) | Author Greg Swalwell | Date Dec. 10, 2013 | |
| Comment Letter Number: 91 (PDF) | Author Theodore J. Mock, University of California, Riverside; Jean Bedard, Universite Laval; Paul Coram, University of Melbourne; Reza Espahbodi, Washburn University; Rick C. Warne, George Mason University | Date Dec. 10, 2013 | |
| Comment Letter Number: 92 (PDF) | Author Chris Knibb, Vice President, Chief Accounting Officer and Corporate Controller |
Company/Organization
Express Scripts Holding Company |
Date Dec. 10, 2013 |
| Comment Letter Number: 93 (PDF) | Author Carolyn D. Beaver | Date Dec. 10, 2013 | |
| Comment Letter Number: 94 (PDF) | Author Alan Siposs, Managing Director |
Company/Organization
FMV Capital Markets, Inc. |
Date Dec. 10, 2013 |
| Comment Letter Number: 95 (PDF) | Author Paige W. Pierce, President & CEO |
Company/Organization
RW Smith |
Date Dec. 10, 2013 |
| Comment Letter Number: 96 (PDF) | Author Klaus-Peter Feld, Executive Director; Wolfgang P. Bohm, Director Assurance Standards, International Affairs |
Company/Organization
Institut der Wirtschaftsprufer (IDW) |
Date Dec. 11, 2013 |
| Comment Letter Number: 97 (PDF) | Author Andre Kilesse, President; Olivier Boutellis-Taft, Chief Executive |
Company/Organization
Federation of European Accountants (FEE) |
Date Dec. 11, 2013 |
| Comment Letter Number: 98 (PDF) | Author Steve Lucas, Audit Committee Chair |
Company/Organization
Transocean Ltd. |
Date Dec. 11, 2013 |
| Comment Letter Number: 99 (PDF) | Author Cynthia M. Fornelli, Executive Director |
Company/Organization
Center for Audit Quality |
Date Dec. 11, 2013 |
| Comment Letter Number: 100 (PDF) | Author Joseph A. Hemphill III, President/CEO |
Company/Organization
Regional Brokers Inc |
Date Dec. 11, 2013 |
| Comment Letter Number: 101 (PDF) | Author |
Company/Organization
Eide Bailly LLP |
Date Dec. 11, 2013 |
| Comment Letter Number: 102 (PDF) | Author Steven M. West, Chair, Audit Committee |
Company/Organization
Cisco Systems, Inc. |
Date Dec. 11, 2013 |
| Comment Letter Number: 103 (PDF) | Author Sayaka Sumida, Executive Board Member-Auditing Standards |
Company/Organization
The Japanese Institute of Certified Public Accountants |
Date Dec. 11, 2013 |
| Comment Letter Number: 104 (PDF) | Author August J. Hoerrner |
Company/Organization
Tullett Prebon |
Date Dec. 11, 2013 |
| Comment Letter Number: 105 (PDF) | Author David M. Drillock, Chief Financial Officer |
Company/Organization
Cytec Industries Inc. |
Date Dec. 11, 2013 |
| Comment Letter Number: 106 (PDF) | Author Donna M. England, Chief Accounting Officer |
Company/Organization
DTE Energy Company |
Date Dec. 11, 2013 |
| Comment Letter Number: 107 (PDF) | Author Frank Minard, Managing Partner |
Company/Organization
XT Capital Partners |
Date Dec. 11, 2013 |
| Comment Letter Number: 108 (PDF) | Author Donna B. DiMaria, CEO/Principal |
Company/Organization
Tessera Capital Partners, LLC |
Date Dec. 11, 2013 |
| Comment Letter Number: 109 (PDF) | Author Joe Lydon, Managing Director, Founder |
Company/Organization
Goal Consulting LLC |
Date Dec. 11, 2013 |
| Comment Letter Number: 110 (PDF) | Author |
Company/Organization
Crowe Horwath LLP |
Date Dec. 11, 2013 |
| Comment Letter Number: 111 (PDF) | Author Brian Macnamara, Senior Vice President and Corporate Controller |
Company/Organization
Host Hotels & Resorts, Inc. |
Date Dec. 11, 2013 |
| Comment Letter Number: 112 (PDF) | Author Andrew Phillips |
Company/Organization
Hamersley Partners |
Date Dec. 11, 2013 |
| Comment Letter Number: 113 (PDF) | Author Monica Daggs, Vice President Compliance, CFS AML Compliance Officer |
Company/Organization
CUSO Financial Services LP; Sorrento Pacific Financial, LLC |
Date Dec. 11, 2013 |
| Comment Letter Number: 114 (PDF) | Author Kenneth Wolf, Chief Operating Officer and Chief Financial Officer |
Company/Organization
Natural Alternatives International, Inc |
Date Dec. 9, 2013 |
| Comment Letter Number: 115 (PDF) | Author Richard Galanti, Executive Vice President and Chief Financial Officer |
Company/Organization
Costco Wholesale Corporation |
Date Dec. 11, 2013 |
| Comment Letter Number: 116 (PDF) | Author K. Jon Taylor, Vice President, Controller and Chief Accounting Officer |
Company/Organization
FirstEnergy Corp. |
Date Dec. 11, 2013 |
| Comment Letter Number: 117 (PDF) | Author Bob Callaghan, Partner |
Company/Organization
Pursuit Capital Marketing, LLC |
Date Dec. 11, 2013 |
| Comment Letter Number: 118 (PDF) | Author John L. Merino, Corporate Vice President and Principal Accounting Officer; Herbert C. Nappier, Staff Vice President and Corporate Controller |
Company/Organization
FedEx Corporation |
Date Dec. 11, 2013 |
| Comment Letter Number: 119 (PDF) | Author James Kendrick, Vice President, Accounting & Capital Policy |
Company/Organization
Independent Community Bankers of America |
Date Dec. 11, 2013 |
| Comment Letter Number: 120 (PDF) | Author James J. Gerace, CPA, Chair, Audit and Assurance Services Committee; Elizabeth J. Sloan, CPA, Vice Chair, Audit and Assurance Services Committee |
Company/Organization
Illinois CPA Society |
Date Dec. 11, 2013 |
| Comment Letter Number: 121 (PDF) | Author Robert N. Waxman, CPA | Date Dec. 11, 2013 | |
| Comment Letter Number: 122 (PDF) | Author G. Scott Speedlove, Senior Vice President and Chief Financial Officer |
Company/Organization
Tesoro Corporation |
Date Dec. 11, 2013 |
| Comment Letter Number: 123 (PDF) | Author J. Gordon Rhodes, President, Financial Consultant |
Company/Organization
Rhodes Securities Incorporated |
Date Dec. 11, 2013 |
| Comment Letter Number: 124 (PDF) | Author Peter M. Carlson, Executive Vice President and Chief Accounting Officer |
Company/Organization
MetLife, Inc. |
Date Dec. 11, 2013 |
| Comment Letter Number: 125 (PDF) | Author George L. Yungman, Senior Vice President, Financial Standards; Christopher T. Drula, Vice President, Financial Standards |
Company/Organization
National Association of Real Estate Investment Trusts |
Date Dec. 11, 2013 |
| Comment Letter Number: 126 (PDF) | Author Chet Hebert, Chairman & CEO |
Company/Organization
Colorado Financial Service Corporation |
Date Dec. 11, 2013 |
| Comment Letter Number: 127 (PDF) | Author Ray Thompson, Senior Vice President/CCO/COO |
Company/Organization
Dorsey & Company, Inc. |
Date Dec. 11, 2013 |
| Comment Letter Number: 128 (PDF) | Author Pw Carey | Date Dec. 11, 2013 | |
| Comment Letter Number: 129 (PDF) | Author John F. Murphy, Senior Vice President and Chief Accounting Officer |
Company/Organization
DIRECTV |
Date Dec. 11, 2013 |
| Comment Letter Number: 130 (PDF) | Author Joseph M. Lawless, President |
Company/Organization
Sentinel Brokers Company, Inc. |
Date Dec. 11, 2013 |
| Comment Letter Number: 131 (PDF) | Author Joseph A. Maffia, CPA, Professor |
Company/Organization
Hunter College Graduate Program |
Date Dec. 11, 2013 |
| Comment Letter Number: 132 (PDF) | Author |
Company/Organization
Deloitte & Touche LLP |
Date Dec. 11, 2013 |
| Comment Letter Number: 133 (PDF) | Author Donald A. Zakrowski, Vice President, Finance and Chief Accounting Officer |
Company/Organization
Eli Lilly and Company |
Date Dec. 11, 2013 |
| Comment Letter Number: 134 (PDF) | Author Steve Howarth, Vice President Corporate Audit; Mary Wilcox, Vice President & Chief Accounting Officer |
Company/Organization
Medtronic, Inc. |
Date Dec. 11, 2013 |
| Comment Letter Number: 135 (PDF) | Author Brian Fitzgibbon |
Company/Organization
Fitzgibbon Toigo & Co. LLC |
Date Dec. 11, 2013 |
| Comment Letter Number: 136 (PDF) | Author Amy Beattie, C.O.O. |
Company/Organization
Sorrento Pacific Financial, LLC |
Date Dec. 11, 2013 |
| Comment Letter Number: 137 (PDF) | Author Deborah Castiglioni, CEO |
Company/Organization
Cutter & Company, Inc. |
Date Dec. 11, 2013 |
| Comment Letter Number: 138 (PDF) | Author Chris Charles, President |
Company/Organization
Wulff, Hansen & Co. |
Date Dec. 11, 2013 |
| Comment Letter Number: 139 (PDF) | Author Glenn Bradley, CPA, Chair, Emerging Standards Committee |
Company/Organization
Kentucky Society of Certified Public Accountants |
Date Dec. 11, 2013 |
| Comment Letter Number: 140 (PDF) | Author Charles L. Jacobson, Assistant Controller and Chief Accountant |
Company/Organization
Praxair, Inc. |
Date Dec. 11, 2013 |
| Comment Letter Number: 141 (PDF) | Author Robert Glenn Hubbard, Co-Chair; John L. Thornton, Co-Chair; Hal S. Scott, Director |
Company/Organization
Committee on Capital Markets Regulation |
Date Dec. 11, 2013 |
| Comment Letter Number: 142 (PDF) | Author Sam Eldessouky, Senior Vice President, Controller and Chief Accounting Officer |
Company/Organization
Tyco International Ltd. |
Date Dec. 11, 2013 |
| Comment Letter Number: 143 (PDF) | Author |
Company/Organization
PricewaterhouseCoopers LLP |
Date Dec. 11, 2013 |
| Comment Letter Number: 144 (PDF) | Author Susan Ferris Wyderko, President, CEO |
Company/Organization
Mutual Fund Directors Forum |
Date Dec. 11, 2013 |
| Comment Letter Number: 145 (PDF) | Author Bruce J. Nordstrom, President |
Company/Organization
Nordstrom & Associates, P.C. |
Date Dec. 10, 2013 |
| Comment Letter Number: 146 (PDF) | Author Robert W. Fisher, Director of Financial Reporting |
Company/Organization
Washington Real Estate Investment Trust |
Date Dec. 11, 2013 |
| Comment Letter Number: 147 (PDF) | Author Ken Daly, President and CEO; Reatha Clark King, Chair |
Company/Organization
National Association of Corporate Directors |
Date Dec. 11, 2013 |
| Comment Letter Number: 148 (PDF) | Author |
Company/Organization
Davis Polk & Wardwell LLP |
Date Dec. 11, 2013 |
| Comment Letter Number: 149 (PDF) | Author Kevin L. Cook, Senior Vice President, Corporate Controller |
Company/Organization
Booz Allen Hamilton |
Date Dec. 11, 2013 |
| Comment Letter Number: 150 (PDF) | Author Vincent Sorgi, Vice President & Controller |
Company/Organization
PPL Corporation |
Date Dec. 11, 2013 |
| Comment Letter Number: 151 (PDF) | Author Wendy C. Arlin, Senior Vice President, Controller; D. Andy Meeting, Vice President, Financial Reporting |
Company/Organization
L Brands, Inc. |
Date Dec. 11, 2013 |
| Comment Letter Number: 152 (PDF) | Author James R. Dalkin, Director, Financial Management and Assurance |
Company/Organization
United States Government Accountability Office (GAO) |
Date Dec. 11, 2013 |
| Comment Letter Number: 153 (PDF) | Author Richard J. Dahl, Chairman, Audit Committee |
Company/Organization
IDACORP, Inc.; Idaho Power Company |
Date Dec. 11, 2013 |
| Comment Letter Number: 154 (PDF) | Author Darrel T. Anderson, Executive Vice President, Administrative Services and Chief Financial Officer; President and Chief Financial Officer |
Company/Organization
IDACORP, Inc.; Idaho Power Company |
Date Dec. 11, 2013 |
| Comment Letter Number: 155 (PDF) | Author |
Company/Organization
BDO USA, LLP |
Date Dec. 11, 2013 |
| Comment Letter Number: 156 (PDF) | Author |
Company/Organization
Sullivan & Cromwell LLP |
Date Dec. 11, 2013 |
| Comment Letter Number: 157 (PDF) | Author Tammy S. Mitchell, Vice President & Corporate Controller |
Company/Organization
TRW Automotive Holdings Corp. |
Date Dec. 11, 2013 |
| Comment Letter Number: 158 (PDF) | Author Jill E. Aebker, Executive Vice President, General Counsel & Corporate Secretary |
Company/Organization
Tim Hortons Inc. |
Date Dec. 11, 2013 |
| Comment Letter Number: 159 (PDF) | Author Michael J. Stephan, Vice President-Corporate Controller |
Company/Organization
AutoNation, Inc. |
Date Dec. 11, 2013 |
| Comment Letter Number: 160 (PDF) | Author |
Company/Organization
Grant Thornton LLP |
Date Dec. 11, 2013 |
| Comment Letter Number: 161 (PDF) | Author Roger K. Newport, Vice President, Finance and Chief Financial Officer; Gregory A. Hoffbauer, Controller and Chief Accounting Officer |
Company/Organization
AK Steel Corporation |
Date Dec. 11, 2013 |
| Comment Letter Number: 162 (PDF) | Author Barbara Roper, Director of Investor Protection |
Company/Organization
Consumer Federation of America |
Date Dec. 11, 2013 |
| Comment Letter Number: 163 (PDF) | Author Janelle Tzanetakos, Director, Financial Reporting and Technical Accounting |
Company/Organization
Coca-Cola Enterprises, Inc. |
Date Dec. 11, 2013 |
| Comment Letter Number: 164 (PDF) | Author |
Company/Organization
CohnReznick LLP |
Date Dec. 11, 2013 |
| Comment Letter Number: 165 (PDF) | Author Bernard F. Pliska, Vice President, Corporate Controller, Principal Accounting Officer |
Company/Organization
Nike, Inc. |
Date Dec. 11, 2013 |
| Comment Letter Number: 166 (PDF) | Author Brad Kimbrough, Executive Vice President, Controller and Chief Accounting Officer |
Company/Organization
Regions Financial Corporation |
Date Dec. 11, 2013 |
| Comment Letter Number: 167 (PDF) | Author |
Company/Organization
Mayer Hoffman McCann P.C. |
Date Dec. 11, 2013 |
| Comment Letter Number: 168 (PDF) | Author Katharine E Bagshaw FCA |
Company/Organization
The Institute of Chartered Accountants in England and Wales (ICAEW) |
Date Dec. 11, 2013 |
| Comment Letter Number: 169 (PDF) | Author Brent A. Woodford, Senior Vice President, Planning and Control |
Company/Organization
The Walt Disney Company |
Date Dec. 11, 2013 |
| Comment Letter Number: 170 (PDF) | Author Kevin M. McNamara, Director and Audit Committee Chairman; Dennis Leatherby, Executive Vice President and Chief Financial Officer |
Company/Organization
Tyson Foods, Inc. |
Date Dec. 11, 2013 |
| Comment Letter Number: 171 (PDF) | Author Colette Rustad, Senior Vice President and Controller; Wendy Louie, Vice President, Reporting |
Company/Organization
Goldcorp, Inc. |
Date Dec. 11, 2013 |
| Comment Letter Number: 172 (PDF) | Author Raymond R. Quintin, CPA, Technical Director of A&A Professional Practices |
Company/Organization
Cherry Bekaert LLP |
Date Dec. 11, 2013 |
| Comment Letter Number: 173 (PDF) | Author Michael L. Gullette, Vice President-Accounting and Financial Management |
Company/Organization
American Bankers Association |
Date Dec. 11, 2013 |
| Comment Letter Number: 174 (PDF) | Author Ronald P. Badie; Joseph C. Berenato; Vanessa C. L. Chang; Leonard R. Fuller; William D. Jones; James C. Miller III; Frank M. Sanchez |
Company/Organization
American Funds |
Date Dec. 11, 2013 |
| Comment Letter Number: 175 (PDF) | Author Amy B.R. Lancellotta, Managing Director; Gregory M. Smith, Senior Director-Fund Accounting |
Company/Organization
Independent Directors Council; Investment Company Institute |
Date Dec. 11, 2013 |
| Comment Letter Number: 176 (PDF) | Author Thurman K. Case, Chief Financial Officer |
Company/Organization
Cirrus Logic Inc. |
Date Dec. 11, 2013 |
| Comment Letter Number: 177 (PDF) | Author Henry A. Ingalls, Director, SEC Reporting and GAAP Analysis |
Company/Organization
PNM Resources, Inc. |
Date Dec. 11, 2013 |
| Comment Letter Number: 178 (PDF) | Author Marion G. Wrobel, Vice-President, Policy and Operations |
Company/Organization
Canadian Bankers Association |
Date Dec. 11, 2013 |
| Comment Letter Number: 179 (PDF) | Author |
Company/Organization
KPMG LLP |
Date Dec. 11, 2013 |
| Comment Letter Number: 180 (PDF) | Author Mike Monahan, Senior Director, Accounting Policy |
Company/Organization
American Council of Life Insurers |
Date Dec. 11, 2013 |
| Comment Letter Number: 181 (PDF) | Author Trevor I. Mihalik, Senior Vice President, Controller and Chief Accounting Officer |
Company/Organization
Sempra Energy |
Date Dec. 11, 2013 |
| Comment Letter Number: 182 (PDF) | Author Kenneth B. Robins, Treasurer, Fidelity Equity and High Income Funds; Adrien Deberghe, Treasurer, Fidelity Sector Portfolios; Stephanie Dorsey, Treasurer, Fidelity Fixed Income and Asset Allocation Funds; Jeffrey Jarczyk, EVP, Chief Accounting Office FMR |
Company/Organization
FMR LLC (Fidelity Investments) |
Date Dec. 11, 2013 |
| Comment Letter Number: 183 (PDF) | Author Richard F. McMahon, Jr., Vice President |
Company/Organization
Edison Electric Institute |
Date Dec. 11, 2013 |
| Comment Letter Number: 184 (PDF) | Author Glenn W. Reed, Managing Director, Strategy and Finance Group |
Company/Organization
Vanguard |
Date Dec. 11, 2013 |
| Comment Letter Number: 185 (PDF) | Author Nicholas J. Satriano, Chief Accountant |
Company/Organization
Federal Housing Finance Agency |
Date Dec. 11, 2013 |
| Comment Letter Number: 186 (PDF) | Author David Wagner, Executive Managing Director and Head of Finance Affairs |
Company/Organization
The Clearing House Association L.L.C. |
Date Dec. 11, 2013 |
| Comment Letter Number: 187 (PDF) | Author Sheri M. Morris, Senior Director and Head of U.S. Fund Administration |
Company/Organization
Invesco Advisers, Inc. |
Date Dec. 11, 2013 |
| Comment Letter Number: 188 (PDF) | Author Patrick T. Mulva, Vice President and Controller |
Company/Organization
Exxon Mobil Corporation |
Date Dec. 11, 2013 |
| Comment Letter Number: 189 (PDF) | Author Mari Buechner, President & CEO |
Company/Organization
Coordinated Capital Securities, Inc. |
Date Dec. 11, 2013 |
| Comment Letter Number: 190 (PDF) | Author Sandra Powers |
Company/Organization
ARK Global LLC |
Date Dec. 11, 2013 |
| Comment Letter Number: 191 (PDF) | Author Liz Collins, V.P. Operations |
Company/Organization
Financial Telesis Inc. |
Date Dec. 11, 2013 |
| Comment Letter Number: 192 (PDF) | Author Jonathan Curtis, Managing Director |
Company/Organization
Bridge Street Advisors |
Date Dec. 11, 2013 |
| Comment Letter Number: 193 (PDF) | Author Robert D. Ferraro, Vice-President |
Company/Organization
Teachers Financial Investment Corporation |
Date Dec. 11, 2013 |
| Comment Letter Number: 194 (PDF) | Author Melanie Pinto, Director of Accounting Policy; Jayne Stewart, Chief Accounting Officer |
Company/Organization
Annaly Capital Management, Inc. |
Date Dec. 11, 2013 |
| Comment Letter Number: 195 (PDF) | Author James Hoffmeister, Global Corporate Controller |
Company/Organization
Visa Inc. |
Date Dec. 11, 2013 |
| Comment Letter Number: 196 (PDF) | Author Eleanor C. Sullivan |
Company/Organization
Denning and Company, LLC |
Date Dec. 11, 2013 |
| Comment Letter Number: 197 (PDF) | Author Jeanne Montague |
Company/Organization
Barnard/Montague Capital Advisors |
Date Dec. 11, 2013 |
| Comment Letter Number: 198 (PDF) | Author Steven V. Wilkinson, Chair of the Audit Committee |
Company/Organization
Entergy Corporation |
Date Dec. 11, 2013 |
| Comment Letter Number: 199 (PDF) | Author |
Company/Organization
Wolf & Company, P.C. |
Date Dec. 11, 2013 |
| Comment Letter Number: 200 (PDF) | Author Elizabeth L. Crane |
Company/Organization
Q Advisors |
Date Dec. 11, 2013 |
| Comment Letter Number: 201 (PDF) | Author Daniel H. Veatch, Managing Director and Chief Compliance Officer |
Company/Organization
GCA Savvian Advisors |
Date Dec. 11, 2013 |
| Comment Letter Number: 202 (PDF) | Author Rick Dahl, EVP, Sorrento Pacific Financial, LLC; Chief Compliance Officer, CUSO Financial Services, LP | Date Dec. 11, 2013 | |
| Comment Letter Number: 203 (PDF) | Author Phillip G. Goff, Senior Vice President, Funds Treasurer |
Company/Organization
TIAA-CREF |
Date Dec. 11, 2013 |
| Comment Letter Number: 204 (PDF) | Author Ron M. Lissak, Managing Partner |
Company/Organization
Catapult Advisors LLC |
Date Dec. 11, 2013 |
| Comment Letter Number: 205 (PDF) | Author Joseph V. Carcello, EY and Business Alumni Professor, Executive Director-Corporate Governance Center |
Company/Organization
The University of Tennessee |
Date Dec. 11, 2013 |
| Comment Letter Number: 206 (PDF) | Author Joseph R. Bronson, Audit Committee Chairman |
Company/Organization
Maxim Integrated Products, Inc. |
Date Dec. 11, 2013 |
| Comment Letter Number: 207 (PDF) | Author Matthew J. Foehr, Vice President and Comptroller |
Company/Organization
Chevron Corporation |
Date Dec. 11, 2013 |
| Comment Letter Number: 208 (PDF) | Author Gilbert F. Viets | Date Dec. 11, 2013 | |
| Comment Letter Number: 209 (PDF) | Author Stephen J. Cosgrove, Chairman, Committee on Corporate Reporting |
Company/Organization
Financial Executives International |
Date Dec. 11, 2013 |
| Comment Letter Number: 210 (PDF) | Author Andrea Forster, Corporate Controller, Principal Accounting Officer |
Company/Organization
MasterCard Incorporated |
Date Dec. 11, 2013 |
| Comment Letter Number: 211 (PDF) | Author Monty Garrett, Vice President-Finance |
Company/Organization
Verizon Communications Inc. |
Date Dec. 11, 2013 |
| Comment Letter Number: 212 (PDF) | Author Stacy Havener |
Company/Organization
Havener Capital Partners LLC |
Date Dec. 12, 2013 |
| Comment Letter Number: 213 (PDF) | Author Steven Rubenstein |
Company/Organization
Arrow Investments, Inc. |
Date Dec. 12, 2013 |
| Comment Letter Number: 214 (PDF) | Author Deborah M. Higgins, President |
Company/Organization
Higgins Capital Management, Inc. |
Date Dec. 12, 2013 |
| Comment Letter Number: 215 (PDF) | Author Donald C. Bertucio |
Company/Organization
GrandFund Investment Group, LLC |
Date Dec. 12, 2013 |
| Comment Letter Number: 216 (PDF) | Author Mike Sladky, Account Executive |
Company/Organization
Woodruff-Sawyer & Co. |
Date Dec. 12, 2013 |
| Comment Letter Number: 217 (PDF) | Author John Cornish | Date Dec. 12, 2013 | |
| Comment Letter Number: 218 (PDF) | Author Stewart M. Kim |
Company/Organization
PGP Capital Advisors, LLC |
Date Dec. 12, 2013 |
| Comment Letter Number: 219 (PDF) | Author Yves Nicolas, President, CNCC; Joseph Zorgniotti, President, CSOEC |
Company/Organization
Compagnie Nationale des Commissaires Aux Comptes (CNCC), Conseil Superieur de l'Ordre des Experts-Comptables (CSOEC) |
Date Dec. 13, 2013 |
| Comment Letter Number: 220 (PDF) | Author Michael R. Young, Chair, Committee on Financial Reporting |
Company/Organization
Association of the Bar of the City of New York |
Date Dec. 9, 2013 |
| Comment Letter Number: 221 (PDF) | Author Richard J. Noechel, Vice President and Controller |
Company/Organization
The Goodyear Tire & Rubber Company |
Date Dec. 11, 2013 |
| Comment Letter Number: 222 (PDF) | Author Jeff Mahoney, General Counsel |
Company/Organization
Council of Institutional Investors |
Date Dec. 16, 2013 |
| Comment Letter Number: 223 (PDF) | Author R. Craig Owen, Senior Vice President and Chief Financial Officer; Josh C. Anders, Vice President and Controller |
Company/Organization
Southwestern Energy Company |
Date Dec. 11, 2013 |
| Comment Letter Number: 224 (PDF) | Author Robert Reilly, Executive Vice President and Chief Financial Officer; Gregory Kozich, Senior Vice President and Controller |
Company/Organization
PNC Financial Services Group, Inc. |
Date Dec. 17, 2013 |
| Comment Letter Number: 225 (PDF) | Author Richard J. Schlueter, Vice President, Controller and Chief Accounting Officer |
Company/Organization
Emerson |
Date Dec. 17, 2013 |
| Comment Letter Number: 226 (PDF) | Author Lawrence J. Salva, Senior Vice President, Chief Accounting Officer and Controller; Leonard J. Gatti, Vice President, Financial Reporting |
Company/Organization
Comcast Corporation |
Date Dec. 18, 2013 |
| Comment Letter Number: 227 (PDF) | Author J. Michael Cook, Chairman of the Audit Committee |
Company/Organization
Comcast Corporation |
Date Dec. 18, 2013 |
| Comment Letter Number: 228 (PDF) | Author |
Company/Organization
Ernst & Young LLP |
Date Dec. 18, 2013 |
| Comment Letter Number: 229 (PDF) | Author Peter Clapman | Date Dec. 5, 2013 | |
| Comment Letter Number: 230 (PDF) | Author Brian Hunt, FCPA, FCA, Chief Executive Officer |
Company/Organization
Canadian Public Accountability Board |
Date Dec. 18, 2013 |
| Comment Letter Number: 231 (PDF) | Author |
Company/Organization
Cleary Gottlieb Steen & Hamilton LLP |
Date Dec. 23, 2013 |
| Comment Letter Number: 232 (PDF) | Author Kurt N. Schacht, JD, CFA, Managing Director, Standards & Financial Markets Integrity Division; Ashwinpaul C. Sondhi, Chair, Corporate Disclosure Policy Council |
Company/Organization
CFA Institute |
Date Dec. 30, 2013 |
| Comment Letter Number: 233 (PDF) | Author Darla C. Stuckey, SVP, Policy & Advocacy |
Company/Organization
Society of Corporate Secretaries & Governance Professionals |
Date Jan. 21, 2014 |
| Comment Letter Number: 234 (PDF) | Author Charles H. Noski, Chairman; Dina Dublon; Stephen J. Luczo; Dr. Helmut Panke |
Company/Organization
Audit Committee of the Board of Directors, Microsoft Corporation |
Date Jan. 20, 2014 |
| Comment Letter Number: 235 (PDF) | Author Cynthia M. Fornelli, Executive Director |
Company/Organization
Center for Audit Quality |
Date Jan. 30, 2014 |
| Comment Letter Number: 236 (PDF) | Author Robert F. Storch, Federal Deposit Insurance Company; Steven P. Merriett, Board of Governors of the Federal Reserve System; Larry Fazio, National Credit Union Administration; Kathy K. Murphy, Office of the Comptroller of the Currency |
Company/Organization
Federal Deposit Insurance Corporation; Board of Governors of the Federal Reserve System; National Credit Union Administration; Office of the Comptroller of the Currency |
Date Feb. 6, 2014 |
| Comment Letter Number: 237 (PDF) | Author Anne Sheehan, Director of Corporate Governance |
Company/Organization
California State Teachers' Retirement System |
Date Feb. 11, 2014 |
| Comment Letter Number: 238 (PDF) | Author Michael P. McCauley, Senior Officer, Investment Programs and Governance |
Company/Organization
State Board of Administration of Florida |
Date Feb. 26, 2014 |
| Comment Letter Number: 239 (PDF) | Author Gregory M. Smith, Senior Director - Fund Accounting |
Company/Organization
Investment Company Institute |
Date Feb. 27, 2014 |
| Comment Letter Number: 240 (PDF) | Author Jennifer Paquette, Chief Investment Officer |
Company/Organization
Colorado Public Employees' Retirement Association |
Date Feb. 27, 2014 |
| Comment Letter Number: 241 (PDF) | Author Philip Johnson | Date Mar. 14, 2014 | |
| Comment Letter Number: 242 (PDF) | Author Jeff Mahoney, General Counsel |
Company/Organization
Council of Institutional Investors |
Date Apr. 10, 2014 |
| Comment Letter Number: 243 (PDF) | Author Steven P. Rasche, Chief Financial Officer |
Company/Organization
The Laclede Group, Inc. |
Date Apr. 23, 2014 |
| Comment Letter Number: 244 (PDF) | Author Michael W. Bell, Executive Vice President and Chief Financial Officer |
Company/Organization
State Street Corporation |
Date May 2, 2014 |
| Comment Letter Number: 245 (PDF) | Author D. Keith Bell, Senior Vice President Accounting Policy |
Company/Organization
The Travelers Companies, Inc. |
Date May 2, 2014 |
| Comment Letter Number: 246 (PDF) | Author Anne Simpson, Senior Portfolio Manager, Director of Global Governance |
Company/Organization
California Public Employees' Retirement System (CalPERS) |
Date May 2, 2014 |
| Comment Letter Number: 247 (PDF) | Author Pw Carey | Date May 2, 2014 | |
| Comment Letter Number: 248 (PDF) | Author Cynthia M. Fornelli, Executive Director |
Company/Organization
Center for Audit Quality |
Date Jun. 19, 2014 |
Comment Letters (Concept Release)
| No. | Author | Company/Organization | Date |
|---|---|---|---|
| Comment Letter Number: 1 (PDF) | Author Cynthia M. Fornelli, Executive Director |
Company/Organization
Center for Audit Quality |
Date Jun. 28, 2011 |
| Comment Letter Number: 2 (PDF) | Author Douglas D. Hawkes, CPA, Audit Partner |
Company/Organization
Hansen, Barnett & Maxwell, P.C. |
Date Jul. 1, 2011 |
| Comment Letter Number: 3 (PDF) | Author James L. Fuehrmeyer, Jr. MBA, CPA, Associate Teaching Professor |
Company/Organization
University of Notre Dame, Mendoza College of Business |
Date Jul. 5, 2011 |
| Comment Letter Number: 4 (PDF) | Author Stephen A. Zeff |
Company/Organization
Rice University |
Date Jul. 11, 2011 |
| Comment Letter Number: 5 (PDF) | Author Chris Barnard, Actuary | Date Jul. 21, 2011 | |
| Comment Letter Number: 6 (PDF) | Author Dennis R. Beresford, Ernst & Young Executive Professor of Accounting |
Company/Organization
The University of Georgia, J. M. Tull School of Accounting |
Date Jul. 21, 2011 |
| Comment Letter Number: 7 (PDF) | Author Ralph S. Saul | Date Jul. 22, 2011 | |
| Comment Letter Number: 8 (PDF) | Author |
Company/Organization
BerryDunn |
Date Aug. 5, 2011 |
| Comment Letter Number: 9 (PDF) | Author Mike Mayo, CFA; Chris Spahr, CFA | Date Aug. 24, 2011 | |
| Comment Letter Number: 10 (PDF) | Author |
Company/Organization
Auditing Standards Committee, Auditing Section - American Accounting Association |
Date Sep. 1, 2011 |
| Comment Letter Number: 11 (PDF) | Author Robert P. Bedwell, CPA, Chair, Accounting Principles and Auditing Standards Committee; Deborah R. Fabbri, CPA; Edward Eager, CPA |
Company/Organization
Florida Institute of Certified Public Accountants (FICPA) |
Date Jul. 15, 2011 |
| Comment Letter Number: 12 (PDF) | Author Arthur Siegel | Date Sep. 8, 2011 | |
| Comment Letter Number: 13 (PDF) | Author Gilbert F. Viets | Date Sep. 9, 2011 | |
| Comment Letter Number: 13 (PDF) | Author Howard Wolosky | Date Aug. 19, 2011 | |
| Comment Letter Number: 14 (PDF) | Author Tom Quaadman, Vice President |
Company/Organization
U.S. Chamber of Commerce, Center for Capital Markets Competitiveness (CCMC) |
Date Sep. 14, 2011 |
| Comment Letter Number: 15 (PDF) | Author Jeff Mahoney, General Counsel |
Company/Organization
Council of Institutional Investors |
Date Sep. 19, 2011 |
| Comment Letter Number: 16 (PDF) | Author Arthur J. Radin, CPA |
Company/Organization
Radin, Glass & Co., LLP |
Date Sep. 19, 2011 |
| Comment Letter Number: 17 (PDF) | Author Matthew J. Foehr, Vice President and Comptroller |
Company/Organization
Chevron Corporation |
Date Sep. 21, 2011 |
| Comment Letter Number: 18 (PDF) | Author Harvey L. Wagner, Vice President, Controller and Chief Accounting Officer |
Company/Organization
FirstEnergy |
Date Sep. 23, 2011 |
| Comment Letter Number: 19 (PDF) | Author Paula M. Young, CPA, Leader, Accounting and Auditing Standards Interest Group |
Company/Organization
New Jersey Society of Certified Public Accountants (NJSCPA) |
Date Sep. 22, 2011 |
| Comment Letter Number: 20 (PDF) | Author Michael Hemingway | Date Sep. 24, 2011 | |
| Comment Letter Number: 21 (PDF) | Author Thomas P. O'Connor, Certified Public Accountant | Date Sep. 30, 2011 | |
| Comment Letter Number: 22 (PDF) | Author Scott E. Green, CPA, CMA | Date Sep. 26, 2011 | |
| Comment Letter Number: 23 (PDF) | Author Allan Cohen, Financial Reporting Committee; Irvin Andre Alexander, III, Small Business Financial & Regulatory Affairs Committee |
Company/Organization
Institute of Management Accountants |
Date Sep. 22, 2011 |
| Comment Letter Number: 24 (PDF) | Author Victoria D. Harker, Executive Vice President and Chief Financial Officer |
Company/Organization
The AES Corporation |
Date Sep. 26, 2011 |
| Comment Letter Number: 25 (PDF) | Author Howard B. Levy, Sr. Principal and Director, Technical Services |
Company/Organization
Piercy Bowler Taylor & Kern, Certified Public Accountants |
Date Sep. 26, 2011 |
| Comment Letter Number: 26 (PDF) | Author |
Company/Organization
BKD, LLP |
Date Sep. 26, 2011 |
| Comment Letter Number: 27 (PDF) | Author Robert K. Gudbranson, Senior Vice President and Chief Financial Officer |
Company/Organization
INVACARE |
Date Sep. 8, 2011 |
| Comment Letter Number: 28 (PDF) | Author Charles L. Jacobson, Assistant Controller and Chief Accountant |
Company/Organization
Praxair, Inc. |
Date Sep. 27, 2011 |
| Comment Letter Number: 29 (PDF) | Author Mary Ellen Oliverio, CPA | Date Sep. 24, 2011 | |
| Comment Letter Number: 30 (PDF) | Author Susan K. Tonner, Assistant Vice President, Acquisition Policy |
Company/Organization
Aerospace Industries Association (AIA) |
Date Sep. 27, 2011 |
| Comment Letter Number: 31 (PDF) | Author Loretta V. Cangialosi, Senior Vice President and Controller |
Company/Organization
Pfizer Inc. |
Date Sep. 27, 2011 |
| Comment Letter Number: 32 (PDF) | Author Richard E. Piluso, President; Michele Amato; Robert W. Berliner; Jan C. Herringer; Julian E. Jacoby; Renee Mikalopas-Cassidy; William M. Stocker III |
Company/Organization
New York State Society of Certified Public Accountants (NYSSCPA) |
Date Sep. 27, 2011 |
| Comment Letter Number: 33 (PDF) | Author Chris N. Froggatt, Vice President, Controller and Chief Accounting Officer |
Company/Organization
NextEra Energy, Inc |
Date Sep. 27, 2011 |
| Comment Letter Number: 34 (PDF) | Author Darren Brady, Manager |
Company/Organization
Hermes Equity Ownership Services Limited |
Date Sep. 28, 2011 |
| Comment Letter Number: 35 (PDF) | Author Edward F. Smith MBA and CPA, Adjunct Professor |
Company/Organization
St. John's University |
Date Sep. 28, 2011 |
| Comment Letter Number: 36 (PDF) | Author Vicki Corbett, Senior Vice President and Controller |
Company/Organization
Unum Group |
Date Sep. 28, 2011 |
| Comment Letter Number: 37 (PDF) | Author James J. Malerba, Executive Vice President and Corporate Controller |
Company/Organization
State Street |
Date Sep. 28, 2011 |
| Comment Letter Number: 38 (PDF) | Author Michael T. Daggett, CPA, Chair; David A. Costello, CPA, President & CEO |
Company/Organization
National Association of State Boards of Accountancy (NASBA) |
Date Sep. 28, 2011 |
| Comment Letter Number: 39 (PDF) | Author John P. Rielly, Senior Vice President and Chief Financial Officer |
Company/Organization
Hess Corporation |
Date Sep. 28, 2011 |
| Comment Letter Number: 40 (PDF) | Author Bruce Winter, FCA, Chair |
Company/Organization
Auditing and Assurance Standards Board (AASB) |
Date Sep. 30, 2011 |
| Comment Letter Number: 41 (PDF) | Author Richard J. Schlueter, Vice President & Chief Accounting Officer |
Company/Organization
Emerson |
Date Sep. 28, 2011 |
| Comment Letter Number: 42 (PDF) | Author Rajan Parmeswar, Aetna Inc., Vice President, Controller and Chief Accounting Officer; Mary T. Hoeltzel, CIGNA Corporation, Vice President and Chief Accounting Officer; et al. |
Company/Organization
Aetna Inc., CIGNA Corporation, Humana Inc., UnitedHealth Group Incorporated, and WellPoint Inc. |
Date Sep. 28, 2011 |
| Comment Letter Number: 43 (PDF) | Author |
Company/Organization
Mayer Hoffman McCann P.C. |
Date Sep. 28, 2011 |
| Comment Letter Number: 44 (PDF) | Author Vanessa C.L. Chang | Date Sep. 28, 2011 | |
| Comment Letter Number: 45 (PDF) | Author William W. Sihler, MBA, DBA, Ronald E. Trzcinski Professor of Business Administration |
Company/Organization
University of Virginia |
Date Sep. 23, 2011 |
| Comment Letter Number: 46 (PDF) | Author Joseph Bronson, Principal & CEO of the Bronson Group, LLC, Chairman of the Audit Committee, Maxim Integrated Products, Inc. |
Company/Organization
Maxim Integrated Products, Inc. |
Date Sep. 27, 2011 |
| Comment Letter Number: 47 (PDF) | Author Lee White, Executive General Manager - Members |
Company/Organization
The Institute of Chartered Accountants in Australia |
Date Sep. 28, 2011 |
| Comment Letter Number: 48 (PDF) | Author |
Company/Organization
Financial Reporting Council (FRC) |
Date Sep. 29, 2011 |
| Comment Letter Number: 49 (PDF) | Author Robert J. Sonnelitter, CPA | Date Sep. 28, 2011 | |
| Comment Letter Number: 50 (PDF) | Author James Kendrick, Vice President, Accounting & Capital Policy |
Company/Organization
Independent Community Bankers of America (ICBA) |
Date Sep. 29, 2011 |
| Comment Letter Number: 51 (PDF) | Author Carol B. Tomé, Chief Financial Officer & EVP - Corporate Services |
Company/Organization
The Home Depot, Inc. |
Date Sep. 29, 2011 |
| Comment Letter Number: 52 (PDF) | Author Everardo Goyanes, Chairman of the Audit Committee; J. Taft Symonds, Member of the Audit Committee; Christopher M. Temple, Member of Audit Committee; et al. |
Company/Organization
Plains All American Pipeline, L.P. |
Date Sep. 28, 2011 |
| Comment Letter Number: 53 (PDF) | Author Hon. Barbara H. Franklin, Chairman; Kenneth Daly, President and CEO |
Company/Organization
National Association of Corporate Directors (NACD) |
Date Sep. 27, 2011 |
| Comment Letter Number: 54 (PDF) | Author Lawrence Boysen, Senior Vice President and Corporate Controller |
Company/Organization
CNA Financial Corporation (CNA) |
Date Sep. 29, 2011 |
| Comment Letter Number: 55 (PDF) | Author Elyse Douglas, Executive Vice President and Chief Financial Officer |
Company/Organization
The Hertz Corporation |
Date Sep. 29, 2011 |
| Comment Letter Number: 56 (PDF) | Author |
Company/Organization
McGladrey & Pullen, LLP |
Date Sep. 29, 2011 |
| Comment Letter Number: 57 (PDF) | Author Douglas J. Anderson, CPA, CIA | Date Sep. 29, 2011 | |
| Comment Letter Number: 58 (PDF) | Author Howard Sibelman, Chair, Accounting Principles and Auditing Standards Committee |
Company/Organization
California Society of Certified Public Accountants (CalCPA) |
Date Sep. 29, 2011 |
| Comment Letter Number: 59 (PDF) | Author Patti McKee, CPA, EVP, Chief Financial Officer |
Company/Organization
ViewPoint Bank |
Date Sep. 29, 2011 |
| Comment Letter Number: 60 (PDF) | Author Glenn P. Barba, Vice President, Controller and Chief Accounting Officer |
Company/Organization
CMS Energy Corporation and Consumers Energy Company |
Date Sep. 29, 2011 |
| Comment Letter Number: 61 (PDF) | Author Jennifer Paquette, Chief Investment Officer |
Company/Organization
Colorado Public Employees' Retirement Association (Colorado PERA) |
Date Sep. 29, 2011 |
| Comment Letter Number: 62 (PDF) | Author |
Company/Organization
Crowe Horwath LLP |
Date Sep. 29, 2011 |
| Comment Letter Number: 63 (PDF) | Author Certain members of the PCAOB's Investor Advisory Group | Date Sep. 29, 2011 | |
| Comment Letter Number: 64 (PDF) | Author Joseph R. Bronson, Chair, Audit Committee of the Board of Directors; John W. Prosser, Jr., Executive Vice President, Finance and Administration |
Company/Organization
Jacobs Engineering Group Inc. |
Date Sep. 29, 2011 |
| Comment Letter Number: 65 (PDF) | Author Tomasz Walkosz | Date Sep. 29, 2011 | |
| Comment Letter Number: 66 (PDF) | Author Jose Simon, Vice President and Controller, Piedmont Natural Gas, Chairman of the American Gas Association Accounting Advisory Council |
Company/Organization
American Gas Association (AGA) |
Date Sep. 29, 2011 |
| Comment Letter Number: 67 (PDF) | Author Diane L. Ford, Vice President and Corporate Controller |
Company/Organization
Integrys Energy Group, Inc. |
Date Sep. 29, 2011 |
| Comment Letter Number: 68 (PDF) | Author Patrick T. Mulva, Vice President and Controller |
Company/Organization
Exxon Mobile Corporation |
Date Sep. 29, 2011 |
| Comment Letter Number: 69 (PDF) | Author Alex Malley FCPA, Chief Executive Officer |
Company/Organization
CPA Australia |
Date Sep. 30, 2011 |
| Comment Letter Number: 70 (PDF) | Author Suzanne Hamlet Shatto | Date Sep. 30, 2011 | |
| Comment Letter Number: 71 (PDF) | Author Richard F. Chambers, CIA, CGAP, CCSA, President and Chief Executive Officer |
Company/Organization
Institute of Internal Auditors (IIA) |
Date Sep. 30, 2011 |
| Comment Letter Number: 72 (PDF) | Author Klaus-Peter Feld, Executive Director; Wolfgang P. Böhm, Director, International Affairs |
Company/Organization
Institute Der Wirtschaftsprüfer |
Date Sep. 30, 2011 |
| Comment Letter Number: 73 (PDF) | Author James D. Frias, Chief Financial Officer, Treasurer and Executive Vice President |
Company/Organization
Nucor Corporation |
Date Sep. 30, 2011 |
| Comment Letter Number: 74 (PDF) | Author John Doyle, Vice President & Comptroller |
Company/Organization
Liberty Mutual Group |
Date Sep. 30, 2011 |
| Comment Letter Number: 75 (PDF) | Author Richard F. McMahon, Jr., Vice President |
Company/Organization
Edison Electric Institute |
Date Sep. 30, 2011 |
| Comment Letter Number: 76 (PDF) | Author John M. Ferrari, Chief Financial Officer and Treasurer |
Company/Organization
United Therapeutics Corporation |
Date Sep. 30, 2011 |
| Comment Letter Number: 77 (PDF) | Author |
Company/Organization
KPMG LLP |
Date Sep. 30, 2011 |
| Comment Letter Number: 78 (PDF) | Author Michal J. McGuire, Chief Financial Officer |
Company/Organization
Endurance Specialty Holdings Ltd. |
Date Sep. 30, 2011 |
| Comment Letter Number: 79 (PDF) | Author Philip Johnson, FEE President |
Company/Organization
Federation of European Accountants (FEE) |
Date Sep. 30, 2011 |
| Comment Letter Number: 80 (PDF) | Author William C. Hines, Chair, Financial Reporting Committee, Risk Management and Financial Reporting Council |
Company/Organization
American Academy of Actuaries |
Date Sep. 30, 2011 |
| Comment Letter Number: 81 (PDF) | Author Marsha A. Schulte, Vice President, Finance and Controller |
Company/Organization
Rockwell Collins, Inc. |
Date Sep. 30, 2011 |
| Comment Letter Number: 82 (PDF) | Author Dorothy A. Berry, Chair, IDC Governing Council |
Company/Organization
Independent Directors Council (IDC) |
Date Sep. 30, 2011 |
| Comment Letter Number: 83 (PDF) | Author Gerald W. McEntee, International President |
Company/Organization
American Federation of State, County and Municipal Employees (AFSCME) |
Date Sep. 30, 2011 |
| Comment Letter Number: 84 (PDF) | Author James R. Dalkin, Director, Financial Management and Assurance |
Company/Organization
United States Government Accountability Office (GAO) |
Date Sep. 30, 2011 |
| Comment Letter Number: 85 (PDF) | Author Dr. Peter Baumgartner, Chair Executive Committee; Denise Laufer, Policy Manager |
Company/Organization
SwissHoldings |
Date Sep. 30, 2011 |
| Comment Letter Number: 86 (PDF) | Author Kevin V. Wydra, CPA, Chair, Audit and Assurance Services Committee; James J. Gerace, CPA, Vice Chair, Audit and Assurance Services Committee |
Company/Organization
Illinois CPA Society |
Date Sep. 30, 2011 |
| Comment Letter Number: 87 (PDF) | Author Gregory M. Smith, Director - Operations/Fund Accounting |
Company/Organization
Investment Company Institute |
Date Sep. 30, 2011 |
| Comment Letter Number: 88 (PDF) | Author Tammy S. Mitchell, Vice President & Corporate Controller |
Company/Organization
TRW Automotive Holdings Corp. |
Date Sep. 30, 2011 |
| Comment Letter Number: 89 (PDF) | Author Jack T. Ciesielski, CPA, CFA, President |
Company/Organization
R.G. Associates, Inc. |
Date Sep. 30, 2011 |
| Comment Letter Number: 90 (PDF) | Author Bernard G. Dvorak, Senior Vice President & Co-Chief Financial Officer |
Company/Organization
Liberty Global, Inc. (LGI) |
Date Sep. 30, 2011 |
| Comment Letter Number: 91 (PDF) | Author Brian M. Beattie, Chief Financial Officer; Sujit Kankanwadi, Director, Accounting |
Company/Organization
Synopsys, Inc. |
Date Sep. 30, 2011 |
| Comment Letter Number: 92 (PDF) | Author |
Company/Organization
PricewaterhouseCoopers LLC |
Date Sep. 30, 2011 |
| Comment Letter Number: 93 (PDF) | Author David W. Lambert, Senior Vice President and Chief Financial Officer |
Company/Organization
Plum Creek Timber Company, Inc. |
Date Sep. 30, 2011 |
| Comment Letter Number: 94 (PDF) | Author Stuart B. Burgdoerfer, Executive Vice President, Chief Financial Officer; Wendy C. Arlin, Senior Vice President, Corporate Controller |
Company/Organization
Limited Brands, Inc. |
Date Sep. 29, 2011 |
| Comment Letter Number: 95 (PDF) | Author Kenneth N. Heintz, Corporate Vice President, Controller and Chief Accounting Officer |
Company/Organization
Northrop Grumman |
Date Sep. 29, 2011 |
| Comment Letter Number: 96 (PDF) | Author Carleen C. Kohut, Chief Operating Officer |
Company/Organization
National Retail Federation |
Date Sep. 30, 2011 |
| Comment Letter Number: 97 (PDF) | Author Cynthia M. Fornelli, Executive Director |
Company/Organization
Center for Audit Quality |
Date Sep. 30, 2011 |
| Comment Letter Number: 98 (PDF) | Author Anne G. Waleski, Vice President, Chief Financial Officer and Treasurer |
Company/Organization
Markel Corporation |
Date Sep. 28, 2011 |
| Comment Letter Number: 99 (PDF) | Author D. Paul Dascoli, Senior Vice President, Chief Financial and Treasurer |
Company/Organization
Express, Inc. |
Date Sep. 30, 2011 |
| Comment Letter Number: 100 (PDF) | Author Vincent Sorgi, Vice President and Controller |
Company/Organization
PPL Corporation |
Date Sep. 30, 2011 |
| Comment Letter Number: 101 (PDF) | Author Alan F. Eisenberg, Executive Vice President, Emerging Companies and Business Development |
Company/Organization
Biotechnology Industry Organization (BIO) |
Date Sep. 30, 2011 |
| Comment Letter Number: 102 (PDF) | Author |
Company/Organization
BDO USA, LLP |
Date Sep. 30, 2011 |
| Comment Letter Number: 103 (PDF) | Author Damon A. Silvers, Director of Policy & Special Counsel |
Company/Organization
American Federation of Labor and Congress of Industrial Organizations (AFL-CIO) |
Date Sep. 30, 2011 |
| Comment Letter Number: 104 (PDF) | Author |
Company/Organization
Deloitte & Touche LLP |
Date Sep. 30, 2011 |
| Comment Letter Number: 105 (PDF) | Author Thomas R. Donahue, Chief Financial Officer; Denis McAuley III, Principal Accounting Officer; Sally Lion, Manager, External Reporting |
Company/Organization
Federated Investors, Inc. |
Date Sep. 30, 2011 |
| Comment Letter Number: 106 (PDF) | Author |
Company/Organization
Rosen Seymour Shapss Martin & Company LLP |
Date Sep. 28, 2011 |
| Comment Letter Number: 107 (PDF) | Author Casey Chroust, Executive Vice President, Retail Operations |
Company/Organization
Retail Industry Leaders Association (RILA) |
Date Sep. 30, 2011 |
| Comment Letter Number: 108 (PDF) | Author Nicholas J. Satriano, Chief Accountant, Federal Housing Finance Agency |
Company/Organization
Federal Housing Finance Agency (FHFA) |
Date Sep. 30, 2011 |
| Comment Letter Number: 109 (PDF) | Author Kenneth B. Robins, Treasurer, Fidelity Equity and High Income Funds; John R. Hebble, Treasurer, Fidelity Fixed Income and Asset Allocation Funds; Jeffrey Jarczyk, Executive Vice President, Chief Accounting Officer |
Company/Organization
FMR LLC (Fidelity) |
Date Sep. 30, 2011 |
| Comment Letter Number: 110 (PDF) | Author Martin Fenton, Chairman |
Company/Organization
Senior Resource Group (SRG) |
Date Sep. 30, 2011 |
| Comment Letter Number: 111 (PDF) | Author Matthew J. Peel, CPA, Director of Accounting Research |
Company/Organization
Cole Real Estate Investments |
Date Sep. 30, 2011 |
| Comment Letter Number: 112 (PDF) | Author Richard H. Fleming, Executive Vice President and Chief Financial Officer |
Company/Organization
USG Corporation |
Date Sep. 30, 2011 |
| Comment Letter Number: 113 (PDF) | Author Scott D. Hamilton, Senior Vice President and Chief Accounting Officer |
Company/Organization
CC Media Holdings, Inc. |
Date Sep. 29, 2011 |
| Comment Letter Number: 114 (PDF) | Author Al Swanson, Executive Vice President and Chief Financial Officer; Don O'Shea, Chief Accounting Officer |
Company/Organization
PAA Natural Gas Storage |
Date Sep. 29, 2011 |
| Comment Letter Number: 115 (PDF) | Author Arnold C. Hanish, Vice President, Finance and Chief Accounting Officer |
Company/Organization
Eli Lilly and Company (Lilly) |
Date Sep. 30, 2011 |
| Comment Letter Number: 116 (PDF) | Author Fatima Alali |
Company/Organization
California State University Fullerton |
Date Sep. 24, 2011 |
| Comment Letter Number: 117 (PDF) | Author Paula A. Kuykendall, Senior Vice President and Chief Accounting Officer |
Company/Organization
Hilton Worldwide, Inc. |
Date Sep. 30, 2011 |
| Comment Letter Number: 118 (PDF) | Author Michael L. Gullette, Vice President - Accounting and Financial Management |
Company/Organization
American Bankers Association (ABA) |
Date Sep. 30, 2011 |
| Comment Letter Number: 119 (PDF) | Author Arlen O. Glenewinkel, Vice President and Controller |
Company/Organization
Tesoro Corporation |
Date Sep. 30, 2011 |
| Comment Letter Number: 120 (PDF) | Author |
Company/Organization
Sullivan & Cromwell LLP |
Date Sep. 30, 2011 |
| Comment Letter Number: 121 (PDF) | Author Betsy Rafael, Vice President and Corporate Controller |
Company/Organization
Apple Inc. |
Date Sep. 30, 2011 |
| Comment Letter Number: 122 (PDF) | Author James M. Brown, Senior Vice President & Principal Financial Officer - The Capital Group Companies; Brian D. Bullard, Senior Vice President - Fund Business Management Group - Capital Research and Management Company; et al. |
Company/Organization
Capital Research and Management Company |
Date Sep. 30, 2011 |
| Comment Letter Number: 123 (PDF) | Author Henry A. Ingalls, Director, SEC Reporting and GAAP Analysis |
Company/Organization
PNM Resources, Inc. |
Date Sep. 30, 2011 |
| Comment Letter Number: 124 (PDF) | Author Bernard F. Pliska, Vice President, Corporate Controller, Principal Accounting Officer |
Company/Organization
NIKE, Inc. |
Date Sep. 30, 2011 |
| Comment Letter Number: 125 (PDF) | Author Peter M. Carlson, Executive Vice President and Chief Accounting Officer |
Company/Organization
MetLife, Inc. |
Date Sep. 30, 2011 |
| Comment Letter Number: 126 (PDF) | Author Philip B. Pacino, CPA, Chairman, Accounting Principles and Auditing Procedures Committee |
Company/Organization
Massachusetts Society of Certified Public Accountants, Inc. |
Date Sep. 30, 2011 |
| Comment Letter Number: 127 (PDF) | Author |
Company/Organization
Grant Thornton LLP |
Date Sep. 30, 2011 |
| Comment Letter Number: 128 (PDF) | Author Steven E. Buller, Managing Director |
Company/Organization
BlackRock Inc. |
Date Sep. 30, 2011 |
| Comment Letter Number: 129 (PDF) | Author Kevin A. Nowlan, Vice President and Controller |
Company/Organization
Meritor, Inc. |
Date Sep. 30, 2011 |
| Comment Letter Number: 130 (PDF) | Author |
Company/Organization
Ernst & Young LLP |
Date Sep. 30, 2011 |
| Comment Letter Number: 131 (PDF) | Author Katharine E Bagshaw FCA, ICAEW Audit and Assurance Faculty |
Company/Organization
The Institute of Chartered Accountants in England and Wales (ICAEW) |
Date Sep. 30, 2011 |
| Comment Letter Number: 132 (PDF) | Author Loretta V. Cangialosi, Chair, Committee on Corporate Reporting |
Company/Organization
Financial Executives International (FEI) |
Date Sep. 30, 2011 |
| Comment Letter Number: 133 (PDF) | Author Stacy Loretz-Congdon, Chief Financial Officer; Christopher Miller, Chief Accounting Officer |
Company/Organization
Core Mark Holding Company, Inc. |
Date Sep. 30, 2011 |
| Comment Letter Number: 134 (PDF) | Author James Campbell, Vice President, Corporate Controller |
Company/Organization
Intel Corporation |
Date Sep. 30, 2011 |
| Comment Letter Number: 135 (PDF) | Author Brian Bluhm, CPA, Director of Assurance Services |
Company/Organization
Eide Bailly LLP |
Date Sep. 30, 2011 |
| Comment Letter Number: 136 (PDF) | Author Kurt P. Kuehn, Chief Financial Officer |
Company/Organization
United Parcel Service, Inc. (UPS) |
Date Sep. 27, 2011 |
| Comment Letter Number: 137 (PDF) | Author Paul Rohan, CPA, Partner, Director of Financial Reporting and Quality Control |
Company/Organization
UHY LLP |
Date Sep. 29, 2011 |
| Comment Letter Number: 138 (PDF) | Author Paul G. Haaga, Jr., Chairman of the Board |
Company/Organization
Capital Research and Management Company |
Date Sep. 29, 2011 |
| Comment Letter Number: 139 (PDF) | Author David York, Head of Auditing Practice |
Company/Organization
Association of Chartered Certified Accountants (ACCA) |
Date Sep. 30, 2011 |
| Comment Letter Number: 140 (PDF) | Author Ashley Vandiar, Project Director - Assurance, Ethics and Members Advice |
Company/Organization
The South African Institute of Chartered Accountants (SAICA) |
Date Oct. 3, 2011 |
| Comment Letter Number: 141 (PDF) | Author John A Park, Corporate Controller |
Company/Organization
Bank of New York Mellon Corporation (BNY Mellon) |
Date Sep. 30, 2011 |
| Comment Letter Number: 142 (PDF) | Author Joseph M. Buonaiuto, Senior Vice President & Chief Accounting Officer |
Company/Organization
American Electric Power Company, Inc. (AEP) |
Date Sep. 30, 2011 |
| Comment Letter Number: 143 (PDF) | Author Kurt N. Schacht, JD, CFA, Managing Director, Standards & Financial Markets Integrity Division; Gerald I. White, CFA, Chair, Corporate Disclosure Policy Council |
Company/Organization
CFA Institute |
Date Sep. 30, 2011 |
| Comment Letter Number: 144 (PDF) | Author John N. Iannuccillo, Vice President, Research Analyst |
Company/Organization
Dodge & Cox |
Date Sep. 30, 2011 |
| Comment Letter Number: 145 (PDF) | Author Jamie C. Wohlert, CPA, 2011-2012 Chair, VSCPA Accounting & Auditing Advisory Committee |
Company/Organization
Virginia Society of Certified Public Accountants (VSCPA) |
Date Oct. 5, 2011 |
| Comment Letter Number: 146 (PDF) | Author William H. Baribault, Chairman |
Company/Organization
Oakwood Enterprises |
Date Oct. 6, 2011 |
| Comment Letter Number: 147 (PDF) | Author Brian Hunt, FCA, Chief Executive Officer |
Company/Organization
Canadian Public Accountability Board (CPAB) |
Date Oct. 6, 2011 |
| Comment Letter Number: 148 (PDF) | Author Gus Sauter, Managing Director and Chief Investiment Officer; Glenn Reed, Managing Director, Strategy and Finance Group |
Company/Organization
Vanguard |
Date Oct. 12, 2011 |
| Comment Letter Number: 149 (PDF) | Author |
Company/Organization
Cleary Gottlieb Steen & Hamilton LLP |
Date Oct. 14, 2011 |
| Comment Letter Number: 150 (PDF) | Author Anne Simpson, Senior Portfolio Manager, Investment Office, Head of Corporate Governance |
Company/Organization
California Public Employees' Retirement System (CalPERS) |
Date Oct. 20, 2011 |
| Comment Letter Number: 151 (PDF) | Author Robert F. Storch, Federal Deposit Insurance Corporation; Steven P. Merriett, Board of Governors of the Federal Reserve System; Larry Fazio, National Credit Union Administration; Kathy K. Murphy, Office of the Comptroller of the Currency |
Company/Organization
Federal Deposit Insurance Corporation; Board of Governors of the Federal Reserve System; National Credit Union Administration; Office of the Comptroller of the Currency |
Date Nov. 7, 2011 |
| Comment Letter Number: 152 (PDF) | Author Nicolas Grabar, Chair; Adam E. Fleisher, Secretary |
Company/Organization
The Financial Reporting Committee and the Securities Regulation Committee of the Association of the Bar of the City of New York |
Date Oct. 7, 2011 |
| Comment Letter Number: 153 (PDF) | Author Latosha Dickinson, CPA, Vice President, Controller of Financial Reporting |
Company/Organization
Northrim Bank |
Date Dec. 1, 2011 |
| Comment Letter Number: 154 (PDF) | Author Scott E. Kuechle, Executive Vice President & Chief Financial Officer |
Company/Organization
Goodrich Corporation |
Date Dec. 13, 2011 |
| Comment Letter Number: 155 (PDF) | Author Robert B. Lamm, Chair, Securities Law Committee |
Company/Organization
Society of Corporate Secretaries & Governance Professionals |
Date Dec. 20, 2011 |
RSR Corporation
The University of Georgia, J.M. Tull School of Accounting
The Capital Group Companies, Inc.
ConocoPhillips Company
ConocoPhillips Company
Institute of Management Accountants
Brigham Young University; Weber State University
R.G. Associates, Inc.
Federation of European Accountants (FEE)
Council of Institutional Investors
Pennsylvania Institute of Certified Public Accountants
University of Kentucky; University of Mississippi; University of Wisconsin-Madison
Auditing Standards Committee, Auditing Section - American Accounting Association
New Jersey Society of Certified Public Accountants
New York State Society of Certified Public Accountants (NYSSCPA)
University of Massachusetts, Amherst
University of Duisburg-Essen; University of Hamburg
American Federation of Labor and Congress of Industrial Organizations (AFL-CIO)
CMS Energy Corporation and Consumers Energy Company
Nordstrom & Associates, PC
Aberdeen Asset Management PLC
National Association of Real Estate Investment Trusts (NAREIT)
The Institute of Chartered Accountants in England and Wales (ICAEW)
Hess Corporation
CME Group
MFS Investment Management
Career Education Corporation
California Society of Certified Public Accountants
International Corporate Governance Network
American Bankers Association
Independent Regulatory Board for Auditors
National Association of State Boards of Accountancy
The Marco Consulting Group
Edison International; Southern California Edison Company
BDO USA, LLP
Edison Electric Institute (EEI); American Gas Association
Deloitte & Touche LLP
California State Teachers' Retirement System
ArcBest Corporation
Institut der Wirtschaftsprufer (IDW)
State Street Corporation
Wells Fargo & Company
Plante & Moran PLLC
Lehigh University
RSM US LLP
Center for Audit Quality
CA, Inc.
Northrop Grumman Corporation
Ernst & Young LLP
Securities Industry and Financial Markets Association (SIFMA)
Retail Industry Leaders Association
Phillips Edison & Company
PricewaterhouseCoopers LLP
Entergy Corporation
Eli Lilly and Company
Texas Society of Certified Public Accountants (TSCPA)
Financial Executives International
Cherry Bekaert LLP
Crowe Horwath LLP
Grant Thornton LLP
Colorado Public Employees' Retirement Association
United States Government Accountability Office (GAO)
Ciro E. Adams, CPA, LLC
FedEx Corporation
Virginia Polytechnic Institute and State University, Pamplin College of Business, Department of Accounting and Information Systems
Illinois CPA Society
Independent Directors Council; Investment Company Institute
KPMG LLP
Dixon Hughes Goodman LLP
U.S. Chamber of Commerce, Center for Capital Markets Competitiveness
American Funds
United States Securities and Exchange Commission, Office of the Investor Advocate
Cleary Gottlieb Steen & Hamilton LLP
Chevron Corporation
Pfizer Inc.
California Public Employees' Retirement System (CalPERS)
PCAOB Investor Advisory Group, Auditor's Report Working Group
Florida Institute of Certified Public Accountants
National Association of Corporate Directors
CFA Institute
UnitedHealth Group, Inc.
Hermes Equity Ownership Services Limited