Careers
SubscribeComment Letters (Re-Proposal)
Comment Letters (Proposed Rule)
| No. | Author | Company/Organization | Date |
|---|---|---|---|
| Comment Letter Number: 1 (PDF) | Author Donna J. Fisher, Senior Vice President, Tax, Accounting & Financial Management |
Company/Organization
American Bankers Association |
Date Aug. 17, 2010 |
| Comment Letter Number: 2 (PDF) | Author Richard F. Chambers, CIA, CGAP, CCSA, President and Chief Executive Officer |
Company/Organization
Institute of Internal Auditors |
Date Sep. 7, 2010 |
| Comment Letter Number: 3 (PDF) | Author |
Company/Organization
McGladrey & Pullen, LLP |
Date Sep. 9, 2010 |
| Comment Letter Number: 4 (PDF) | Author |
Company/Organization
Auditing Standards Committee, Auditing Section - American Accounting Association |
Date Sep. 10, 2010 |
| Comment Letter Number: 5 (PDF) | Author Professor Joseph A. Maffia, CPA |
Company/Organization
Hunter College Graduate Program, Economics Department |
Date Sep. 13, 2010 |
| Comment Letter Number: 6 (PDF) | Author |
Company/Organization
Institut der Wirtschaftsprüfer |
Date Sep. 13, 2010 |
| Comment Letter Number: 7 (PDF) | Author Hans van Damme, President |
Company/Organization
Federation of European Accountants |
Date Sep. 13, 2010 |
| Comment Letter Number: 8 (PDF) | Author JoAnn Guattery, Chair, Accounting Principles and Auditing Committee |
Company/Organization
California Society of Certified Public Accountants |
Date Sep. 8, 2010 |
| Comment Letter Number: 9 (PDF) | Author C. Brian Fox, CPA, Founder & Chief Marketing Officer |
Company/Organization
Capital Confirmation, Inc. |
Date Sep. 13, 2010 |
| Comment Letter Number: 10 (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 Sep. 13, 2010 |
| Comment Letter Number: 11 (PDF) | Author Kathryn W. Kapka, MBA, CPA, CIA, CGAP, Chair, Professional Standards Committee |
Company/Organization
Texas Society of Certified Public Accountants |
Date Sep. 13, 2010 |
| Comment Letter Number: 12 (PDF) | Author |
Company/Organization
PricewaterhouseCoopers LLP |
Date Sep. 13, 2010 |
| Comment Letter Number: 13 (PDF) | Author Cynthia M. Fornelli, Executive Director |
Company/Organization
Center for Audit Quality |
Date Sep. 13, 2010 |
| Comment Letter Number: 14 (PDF) | Author Wendy Stevens, WeiserMazars Quality Assurance; Denis Usher, Mazars US Desk; Jean-Luc Barlet, Mazars Chief Compliance Officer |
Company/Organization
Mazars |
Date Sep. 13, 2010 |
| Comment Letter Number: 15 (PDF) | Author |
Company/Organization
Deloitte & Touche LLP |
Date Sep. 13, 2010 |
| Comment Letter Number: 16 (PDF) | Author Jan C. Herringer; Mark Mycio; John M. Sacco |
Company/Organization
New York State Society of Certified Public Accountants |
Date Sep. 13, 2010 |
| Comment Letter Number: 17 (PDF) | Author |
Company/Organization
Ernst & Young LLP |
Date Sep. 13, 2010 |
| Comment Letter Number: 18 (PDF) | Author |
Company/Organization
Grant Thornton LLP |
Date Sep. 13, 2010 |
| Comment Letter Number: 19 (PDF) | Author |
Company/Organization
KPMG LLP |
Date Sep. 13, 2010 |
| Comment Letter Number: 20 (PDF) | Author Tom Quaadman |
Company/Organization
United States Chamber of Commerce Center for Capital Markets Competitiveness |
Date Sep. 13, 2010 |
| Comment Letter Number: 21 (PDF) | Author |
Company/Organization
Crowe Horwath LLP |
Date Sep. 13, 2010 |
| Comment Letter Number: 22 (PDF) | Author |
Company/Organization
Mayer Hoffman McCann P.C. |
Date Sep. 13, 2010 |
| Comment Letter Number: 23 (PDF) | Author James R. Dalkin, Director, Financial Management and Assurance |
Company/Organization
United States Government Accountability Office |
Date Sep. 13, 2010 |
| Comment Letter Number: 24 (PDF) | Author |
Company/Organization
BDO USA, LLP |
Date Sep. 13, 2010 |
| Comment Letter Number: 25 (PDF) | Author |
Company/Organization
AuditConfirmations, LLC |
|
| Comment Letter Number: 26 (PDF) | Author Kevin V. Wydra, CPA, Chair, Audit and Assurances Services Committee; James Gerace, CPA, Vice Chair, Audit and Assurances Services Committee |
Company/Organization
Illinois CPA Society |
Date Sep. 13, 2010 |
| Comment Letter Number: 27 (PDF) | Author Howard B. Levy, Sr. Principal and Director of Technical Services |
Company/Organization
Piercy Bowler Taylor & Kern, Certified Public Accountants |
Date Oct. 4, 2010 |
| Comment Letter Number: 28 (PDF) | Author Joseph A. Maffia, CPA | Date Aug. 23, 2022 |
Comment Letters (Concept Release)
| No. | Author | Company/Organization | Date |
|---|---|---|---|
| Comment Letter Number: 1 (PDF) | Author Dan Mahaffey | Date Apr. 15, 2009 | |
| Comment Letter Number: 2 (PDF) | Author Tim Young |
Company/Organization
Joseph Decosimo and Company, LLC |
Date Apr. 20, 2009 |
| Comment Letter Number: 3 (PDF) | Author |
Company/Organization
AuditConfirmations, LLC |
Date May 14, 2009 |
| Comment Letter Number: 4 (PDF) | Author Mark Lyle |
Company/Organization
PricewaterhouseCoopers LLP |
Date May 18, 2009 |
| Comment Letter Number: 5 (PDF) | Author Frank Maguire, Vice President, Business Planning & Strategy |
Company/Organization
RPost, the Registered E-mail® Company |
Date May 26, 2009 |
| Comment Letter Number: 6 (PDF) | Author |
Company/Organization
United States Government Accountability Office |
Date May 28, 2009 |
| Comment Letter Number: 7 (PDF) | Author |
Company/Organization
American Accounting Association, Auditing Section, Auditing Standards Committee |
Date May 28, 2009 |
| Comment Letter Number: 8 (PDF) | Author JoAnn Guattery, Chair, Accounting Principles and Auditing Standards Committee |
Company/Organization
California Society of Certified Public Accountants |
Date May 28, 2009 |
| Comment Letter Number: 9 (PDF) | Author |
Company/Organization
Institut der Wirtschaftsprüfer |
Date May 29, 2009 |
| Comment Letter Number: 10 (PDF) | Author |
Company/Organization
The Institute of Chartered Accountants in England and Wales |
Date May 29, 2009 |
| Comment Letter Number: 11 (PDF) | Author |
Company/Organization
Federation of European Accountants |
Date May 29, 2009 |
| Comment Letter Number: 12 (PDF) | Author |
Company/Organization
McGladrey & Pullen, LLP |
Date May 29, 2009 |
| Comment Letter Number: 13 (PDF) | Author |
Company/Organization
PricewaterhouseCoopers LLP |
Date May 29, 2009 |
| Comment Letter Number: 14 (PDF) | Author Cynthia M. Fornelli, Executive Director |
Company/Organization
Center for Audit Quality |
Date May 29, 2009 |
| Comment Letter Number: 15 (PDF) | Author Jon R. Hoffmeister, Chair, Audit and Assurance Services Committee |
Company/Organization
Illinois CPA Society |
Date May 29, 2009 |
| Comment Letter Number: 16 (PDF) | Author Brian Fox, Vice President |
Company/Organization
Capital Confirmations, Inc. |
Date May 29, 2009 |
| Comment Letter Number: 17 (PDF) | Author |
Company/Organization
BDO Seidman, LLP |
Date May 29, 2009 |
| Comment Letter Number: 18 (PDF) | Author |
Company/Organization
Deloitte & Touche LLP |
Date May 29, 2009 |
| Comment Letter Number: 19 (PDF) | Author |
Company/Organization
Grant Thornton LLP |
Date May 29, 2009 |
| Comment Letter Number: 20 (PDF) | Author |
Company/Organization
Ernst & Young LLP |
Date May 29, 2009 |
| Comment Letter Number: 21 (PDF) | Author |
Company/Organization
KPMG LLP |
Date May 29, 2009 |
| Comment Letter Number: 22 (PDF) | Author Jean-Luc Barlet |
Company/Organization
Mazars Risk Management & Audit Quality |
Date May 29, 2009 |
| Comment Letter Number: 23 (PDF) | Author Mary Hartman Morris, Investment Officer |
Company/Organization
CalPERS |
Date May 29, 2009 |
| Comment Letter Number: 24 (PDF) | Author Howard B. Levy, Sr. Principal and Director, Technical Services |
Company/Organization
Piercy Bowler Taylor & Kern |
Date Sep. 2, 2009 |
PCAOB Office of Economic and Risk Analysis
Illinois CPA Society
The Institute of Internal Auditors
QuikTrip Corporation
AllianceBernstein
MDU Resources Group, Inc.
Bansal & Co LLP
Virginia Community Colleges – System Office
Council of Institutional Investors
Thomson Reuters Tax & Accounting Professionals
CASE Credit Union
Institut der Wirtschaftsprüfer
Center for Audit Quality
The Wendy’s Company
Midwest BankCentre
Texas Society of Certified Public Accountants
KPMG LLP
Deloitte & Touche LLP
Grant Thornton LLP
Crowe LLP
Ernst & Young LLP
National Association of State Boards of Accountancy
Circit
Auditing Standards Committee, Auditing Section - American Accounting Association
ICAEW
RSM US LLP
PricewaterhouseCoopers LLP
Plante & Moran, PLLC; Plante Moran, P.C.
Cohen Computer Consulting
Johnson Global Accountancy
BDO USA, LLP
Association of College and University Auditors
U.S. Government Accountability Office
CFA Institute
Property & Casualty Insurance Group, USAA
U.S. Chamber of Commerce, Center for Capital Markets Competitiveness
CohnReznick LLP
American Bankers Association