Careers
SubscribeComment Letters (Reproposed Rule)
Comment Letters (Proposed Rule)
| No. | Author | Company/Organization | Date |
|---|---|---|---|
| Comment Letter Number: 1 (PDF) | Author Arthur Siegel | Date Apr. 16, 2010 | |
| Comment Letter Number: 2 (PDF) | Author Dennis R. Beresford, Ernst & Young Executive Professor of Accounting |
Company/Organization
The University of Georgia, Terry College of Business, J.M. Tull School of Accounting |
Date Apr. 27, 2010 |
| Comment Letter Number: 3 (PDF) | Author Barbara Hackman Franklin, Chairman, NACD; Kenneth Daly, NACD President and CEO |
Company/Organization
National Association of Corporate Directors |
Date May 18, 2010 |
| Comment Letter Number: 4 (PDF) | Author Hans van Damme, President |
Company/Organization
Federation of European Accountants |
Date May 21, 2010 |
| Comment Letter Number: 5 (PDF) | Author Jeff Mahoney, General Counsel |
Company/Organization
Council of Institutional Investors |
Date May 26, 2010 |
| Comment Letter Number: 6 (PDF) | Author |
Company/Organization
McGladrey & Pullen, LLP |
Date May 26, 2010 |
| Comment Letter Number: 7 (PDF) | Author Melissa A. Frazier, CPA, Chair, Professional Standards Committee |
Company/Organization
Texas Society of Certified Public Accountants |
Date May 28, 2010 |
| Comment Letter Number: 8 (PDF) | Author David J. Moynihan, President |
Company/Organization
New York State Society of Certified Public Accountants |
Date May 28, 2010 |
| Comment Letter Number: 9 (PDF) | Author Steven Morrison, CPA; Laura Prevaratil, CPA, CFE |
Company/Organization
Florida Institute of Certified Public Accountants |
Date May 28, 2010 |
| Comment Letter Number: 10 (PDF) | Author James R. Dalkin, Director, Financial Management and Assurance |
Company/Organization
United States Government Accountability Office |
Date May 28, 2010 |
| Comment Letter Number: 11 (PDF) | Author |
Company/Organization
Ernst & Young LLP |
Date May 28, 2010 |
| Comment Letter Number: 12 (PDF) | Author Richard F. Chambers, CIA, CGAP, CCSA, President and Chief Executive Officer |
Company/Organization
The Institute of Internal Auditors |
Date May 28, 2010 |
| Comment Letter Number: 13 (PDF) | Author Tom Quaadman, Executive Director, Financial Reporting and Investor Opportunity |
Company/Organization
United States Chamber of Commerce, Center for Capital Markets Competitiveness |
Date May 28, 2010 |
| Comment Letter Number: 14 (PDF) | Author |
Company/Organization
PricewaterhouseCoopers LLP |
Date May 28, 2010 |
| Comment Letter Number: 15 (PDF) | Author Jo Ann Guattery, Chair, Accounting Principles and Auditing Standards Committee |
Company/Organization
California Society of Certified Public Accountants |
Date May 28, 2010 |
| Comment Letter Number: 16 (PDF) | Author Katharine E Bagshaw FCA, Manager, Auditing Standards, ICAEW Audit and Assurance Faculty |
Company/Organization
The Institute of Chartered Accountants in England and Wales |
Date May 28, 2010 |
| Comment Letter Number: 17 (PDF) | Author Klaus-Peter Feld, Executive Director; Gillian G. Waldbauer, Technical Manager |
Company/Organization
Institut der Wirtschaftsprüfer |
Date May 28, 2010 |
| Comment Letter Number: 18 (PDF) | Author Daniel Pedrotty, Director, AFL-CIO Office of Investment |
Company/Organization
American Federation of Labor and Congress of Industrial Organizations |
Date May 28, 2010 |
| Comment Letter Number: 19 (PDF) | Author Kevin V. Wydra, CPA; James Gerace, CPA |
Company/Organization
Illinois CPA Society |
Date May 28, 2010 |
| Comment Letter Number: 20 (PDF) | Author |
Company/Organization
Deloitte & Touche LLP |
Date May 28, 2010 |
| Comment Letter Number: 21 (PDF) | Author Arnold C. Hanish, Chairman, Committee on Corporate Reporting |
Company/Organization
Financial Executives International |
Date May 28, 2010 |
| Comment Letter Number: 22 (PDF) | Author |
Company/Organization
Grant Thornton LLP |
Date May 28, 2010 |
| Comment Letter Number: 23 (PDF) | Author Howard B. Levy, Sr. Principal and Director of Technical Services |
Company/Organization
Piercy Bowler Taylor & Kern, Certified Public Accountants |
Date May 28, 2010 |
| Comment Letter Number: 24 (PDF) | Author Cindy Fornelli, Executive Director |
Company/Organization
Center for Audit Quality |
Date May 28, 2010 |
| Comment Letter Number: 25 (PDF) | Author |
Company/Organization
Crowe Horwath LLP |
Date May 28, 2010 |
| Comment Letter Number: 26 (PDF) | Author Arnold C. Hanish, Vice President - Finance, and Chief Accounting Officer |
Company/Organization
Eli Lilly and Company |
Date May 28, 2010 |
| Comment Letter Number: 27 (PDF) | Author |
Company/Organization
KPMG LLP |
Date May 28, 2010 |
| Comment Letter Number: 28 (PDF) | Author Eleanor Bloxham, CEO |
Company/Organization
The Value Alliance and Corporate Governance Alliance |
Date May 28, 2010 |
| Comment Letter Number: 29 (PDF) | Author |
Company/Organization
BDO Seidman, LLP |
Date May 28, 2010 |
| Comment Letter Number: 30 (PDF) | Author Robert N. Waxman, CPA | Date May 28, 2010 | |
| Comment Letter Number: 31 (PDF) | Author Larry C. Glasscock, Chairman of the Audit Committee of the Board of Directors |
Company/Organization
Sprint |
Date May 28, 2010 |
| Comment Letter Number: 32 (PDF) | Author |
Company/Organization
Society of Corporate Secretaries & Governance Professionals |
Date Jun. 1, 2010 |
| Comment Letter Number: 33 (PDF) | Author |
Company/Organization
Mayer Hoffman McCann P.C. |
Date Jun. 2, 2010 |
| Comment Letter Number: 34 (PDF) | Author Mary Hartman Morris, Investment Officer, Global Equity |
Company/Organization
CalPERS |
Date Jun. 3, 2010 |
| Comment Letter Number: 35 (PDF) | Author Gary R. Kabureck, Vice President, Chief Accounting Officer |
Company/Organization
Xerox Corporation |
Date Jun. 24, 2010 |
| Comment Letter Number: 36 (PDF) | Author Robert Benoit, President |
Company/Organization
Lord & Benoit, LLC |
Date Sep. 20, 2010 |
| Comment Letter Number: 37 (PDF) | Author Roger G. Coffin |
Company/Organization
University of Delaware, Alfred Lerner College of Business and Economics, John L. Weinberg Center for Corporate Governance |
Date Sep. 21, 2010 |
| Comment Letter Number: 38 (PDF) | Author Steven Wm. Bierbrunner, CPA Chair, FICPA Accounting Principles and Auditing Standards Committee; Robert P. Bedwell, CPA; Laura Prevratil, CPA |
Company/Organization
Florida Institute of Certified Public Accountants |
Date Oct. 13, 2010 |
| Comment Letter Number: 39 (PDF) | Author |
Company/Organization
Deloitte & Touche LLP |
Date Oct. 20, 2010 |
| Comment Letter Number: 40 (PDF) | Author |
Company/Organization
The Advanced Auditing Class, Hunter College of The City University of New York |
Date Oct. 21, 2010 |
| Comment Letter Number: 41 (PDF) | Author Gary Holstrum, Ph.D., CPA, CFE, CFF | Date Oct. 21, 2010 | |
| Comment Letter Number: 42 (PDF) | Author Chris Barnard | Date Oct. 22, 2010 | |
| Comment Letter Number: 43 (PDF) | Author Wendy Stevens, WeiserMazars Quality Assurance; Denis Usher, Mazars US Desk; Jean-Luc Barlet, Mazars Chief Compliance Officer |
Company/Organization
Mazars |
Date Oct. 21, 2010 |
| Comment Letter Number: 44 (PDF) | Author Frederick D. Lipman |
Company/Organization
Association of Audit Committee Members, Inc. |
Date Oct. 12, 2011 |
University of Georgia
Federation of European Accountants
Piercy Bowler Taylor & Kern
Mark Bailey & Company, Ltd.
California Society of Certified Public Accountants
Aerospace Industries Association
McGladrey & Pullen, LLP
Crowe Horwath LLP
Hermes Equity Ownership Services Limited
Deloitte & Touche LLP
New York State Society of Certified Public Accountants (NYSSCPA)
The Institute of Chartered Accountants in England and Wales (ICAEW)
California Public Employees' Retirement System (CalPERS)
Institut der Wirtschaftsprüfer
Ernst & Young LLP
United States Government Accountability Office (GAO)
BDO USA, LLP
Grant Thornton LLP
The Institute of Internal Auditors
KPMG LLP
International Corporate Governance Network (ICGN)
Texas Society of Certified Public Accountants (TSCPA)
PricewaterhouseCoopers LLP
U.S. Chamber of Commerce, Center for Capital Markets Competitiveness
Capital Research and Management Company
Institute of Management Accountants
Center for Audit Quality
WeiserMazars, LLP
Moss Adams LLP
State Board of Administration of Florida
MAZARS
Eli Lilly and Company
Canadian Public Accountability Board (CPAB)
Florida Institute of Certified Public Accountants (FICPA)
The Institute of Chartered Accountants in Australia
Society of Corporate Secretaries & Governance Professionals