Comment Letters (Reproposed Rule)
Comment Letters
| No. | Author | Company/Organization | Date | 
|---|---|---|---|
| Comment Letter Number: 1 (PDF) | Author August Saibeni, Adjunct Instructor, Cosumnes River College | Date Nov. 5, 2008 | |
| Comment Letter Number: 2 (PDF) | Author Beckwith B. Miller, CEO | 
                                    Company/Organization
                                     ISG Metrics LLC  | 
                            Date Nov. 10, 2008 | 
| Comment Letter Number: 3 (PDF) | Author Roger Rotolante | Date Nov. 14, 2008 | |
| Comment Letter Number: 4 (PDF) | Author Jerry L. Turner, Professor of Accountancy | 
                                    Company/Organization
                                     The University of Memphis, School of Accountancy  | 
                            Date Nov. 20, 2008 | 
| Comment Letter Number: 5 (PDF) | Author Dr. Joseph S. Maresca | Date Jan. 29, 2009 | |
| Comment Letter Number: 6 (PDF) | Author Mark F. Wille, Chair, Accounting Principles and Auditing Standards Committee | 
                                    Company/Organization
                                     California Society of Certified Public Accountants  | 
                            Date Feb. 10, 2009 | 
| Comment Letter Number: 7 (PDF) | Author Sharon Sabba Fierstein, President | 
                                    Company/Organization
                                     New York State Society of Certified Public Accountants  | 
                            Date Feb. 11, 2009 | 
| Comment Letter Number: 8 (PDF) | Author Rod Scott | 
                                    Company/Organization
                                     R.G. Scott & Associates, LLC  | 
                            Date Feb. 16, 2009 | 
| Comment Letter Number: 9 (PDF) | Author Hans van Damme, President | 
                                    Company/Organization
                                     Federation of European Accountants  | 
                            Date Feb. 18, 2009 | 
| Comment Letter Number: 10 (PDF) | Author | 
                                    Company/Organization
                                     KPMG LLP  | 
                            Date Feb. 18, 2009 | 
| Comment Letter Number: 11 (PDF) | Author Klaus-Peter Feld, Executive Director | 
                                    Company/Organization
                                     Institut Der Wirtschaftsprüfer  | 
                            Date Feb. 18, 2009 | 
| Comment Letter Number: 12 (PDF) | Author Mary Hartman Morris, Investment Officer | 
                                    Company/Organization
                                     CalPERS  | 
                            Date Feb. 18, 2009 | 
| Comment Letter Number: 13 (PDF) | Author | 
                                    Company/Organization
                                     Mayer Hoffman McCann P.C  | 
                            Date Feb. 18, 2009 | 
| Comment Letter Number: 14 (PDF) | Author Graham Ward | Date Feb. 18, 2009 | |
| Comment Letter Number: 15 (PDF) | Author Sharon Sabba Fierstein, President | 
                                    Company/Organization
                                     New York State Society of Certified Public Accountants  | 
                            Date Feb. 18, 2009 | 
| Comment Letter Number: 16 (PDF) | Author | 
                                    Company/Organization
                                     American Accounting Association, Auditing Standards Committee  | 
                            Date Feb. 18, 2009 | 
| Comment Letter Number: 17 (PDF) | Author | 
                                    Company/Organization
                                     Moss Adams LLP  | 
                            Date Feb. 18, 2009 | 
| Comment Letter Number: 18 (PDF) | Author | 
                                    Company/Organization
                                     Deloitte & Touche LLP  | 
                            Date Feb. 18, 2009 | 
| Comment Letter Number: 19 (PDF) | Author | 
                                    Company/Organization
                                     Grant Thornton LLP  | 
                            Date Feb. 18, 2009 | 
| Comment Letter Number: 20 (PDF) | Author | 
                                    Company/Organization
                                     Crowe Horwath LLP  | 
                            Date Feb. 18, 2009 | 
| Comment Letter Number: 21 (PDF) | Author Katharine E Bagshaw, Manager, Auditing Standards | 
                                    Company/Organization
                                     The Institute of Chartered Accountants in England and Wales  | 
                            Date Feb. 18, 2009 | 
| Comment Letter Number: 22 (PDF) | Author Professor William Kinney | 
                                    Company/Organization
                                     The University of Texas at Austin, McCombs School of Business  | 
                            Date Feb. 18, 2009 | 
| Comment Letter Number: 23 (PDF) | Author Arnold C. Hanish, Chairman, Committee on Corporate Reporting | 
                                    Company/Organization
                                     Financial Executives International  | 
                            Date Feb. 18, 2009 | 
| Comment Letter Number: 24 (PDF) | Author Richard Chambers | 
                                    Company/Organization
                                     The Institute of Internal Auditors  | 
                            Date Feb. 18, 2009 | 
| Comment Letter Number: 25 (PDF) | Author Cynthia M. Fornelli, Executive Director | 
                                    Company/Organization
                                     Center for Audit Quality  | 
                            Date Feb. 18, 2009 | 
| Comment Letter Number: 26 (PDF) | Author Richard Murray, Chairman, Center for Capital Markets Competitiveness | 
                                    Company/Organization
                                     U.S. Chamber of Commerce  | 
                            Date Feb. 18, 2009 | 
| Comment Letter Number: 27 (PDF) | Author | 
                                    Company/Organization
                                     PricewaterhouseCoopers LLP  | 
                            Date Feb. 18, 2009 | 
| Comment Letter Number: 28 (PDF) | Author James M. Sylph, Executive Director, Professional Standards | 
                                    Company/Organization
                                     International Auditing and Assurance Standards Board  | 
                            Date Feb. 18, 2009 | 
| Comment Letter Number: 29 (PDF) | Author | 
                                    Company/Organization
                                     Ernst & Young LLP  | 
                            Date Feb. 18, 2009 | 
| Comment Letter Number: 30 (PDF) | Author Jon R. Hoffmeister | 
                                    Company/Organization
                                     Illinois CPA Society, Audit and Assurance Services Committee  | 
                            Date Feb. 18, 2009 | 
| Comment Letter Number: 31 (PDF) | Author | 
                                    Company/Organization
                                     BDO Seidman, LLP  | 
                            Date Feb. 18, 2009 | 
| Comment Letter Number: 32 (PDF) | Author Jeanette M. Franzel, Managing Director, Financial Management & Assurance | 
                                    Company/Organization
                                     United States Government Accountability Office  | 
                            Date Feb. 18, 2009 | 
| Comment Letter Number: 33 (PDF) | Author | 
                                    Company/Organization
                                     McGladrey & Pullen LLP  | 
                            Date Feb. 20, 2009 | 
                            
 
 
Careers
Subscribe
The Institute of Internal Auditors
Auditing Standards Committee, Auditing Section - American Accounting Association
New York State Society of Certified Public Accountants
Texas Society of Certified Public Accountants
CalPERS
Institut Der Wirtschaftsprüfer
Ernst & Young
The Institute of Chartered Accountants in England and Wales
KPMG LLP
Federation of European Accountants
Deloitte & Touche LLP
Moss Adams LLP
McGladrey & Pullen, LLP
BDO Seidman, LLP
United States Government Accountability Office
Grant Thornton LLP
Crowe Horwath LLP
United States Chamber of Commerce Center for Capital Markets Competitiveness
PricewaterhouseCoopers LLP
Center for Audit Quality
Mazars