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Comment Letters for Docket 001 
 Approved by SEC 

 

SEC ACTION:  PCAOB Release 2003-03: Release No. 34-48180A (July 22, 2003)
PCAOB Release 2003-003: Release No. 34-48180 (July 16, 2003)

 Comment Letters

No.
Author
Company/Organization
Date
1Patrick J. O’Brien March 13, 2003
2John M. Haslbauer, DirectorPKFMarch 17, 2003
3Mohler, Nixon & WilliamsMarch 26, 2003
4Senator Carl Levin, Permanent Subcommittee on InvestigationsU.S. Senate Committee on Governmental AffairsMarch 26, 2003
5K. Michael Conaway, NASBA Chair, and David A. Costello, President & CEONational Association of State Boards of AccountancyMarch 27, 2003
6Hanspeter Tschäni, Head of Division, International Economic LawSECO (State Secretariat for Economic Affairs) – on behalf of the Swiss Institute of Certified Accountants and Tax ConsultantsMarch 28, 2003
7Carlo Biancheri, Head of the International Relations Office, and Giuseppe Cannizzaro, Head of the Issuers DivisionCONSOB (Commissione Nazionale per le Società e la Borsa)March 28, 2003
8Naohiko Matsuo, Director for International Financial MarketsFinancial Services Agency, Government of JapanMarch 28, 2003
9G.A. Smit RA, Chief ExecutiveNIVRA – Koninklijk Nederlands Instituut van RegisteraccountantsMarch 28, 2003
10Gordon Thiessen, ChairCPAB – Canadian Public Accountability BoardMarch 28, 2003
11KPMG LLP, KPMG InternationalMarch 28, 2003
12Alexander Schaub, Director-GeneralEuropean Commission, Internal Market DGMarch 28, 2003
13Financial Services Agency, Government of JapanMarch 28, 2003
14Philippe Danjou, Chief AccountantCOB – Commission des Opérations de BourseMarch 28, 2003
15PricewaterhouseCoopersMarch 31, 2003
16Australian TreasuryApril 1, 2003
17David DevlinFEE – Fédération des Experts Comptables Européens (the European Federation of Accountants)April 1, 2003
18Vernon HenjesHenjes, Conner, Williams & Grimsley, LLPApril 1, 2003
19Michel Tudel, PresidentCNCC – Compagnie Nationale des Commissaires aux ComptesApril 1, 2003
20David McDonnell, Chief Executive WorldwideGrant Thornton InternationalApril 1, 2003
21Patrick de Cambourg, PresidentMazars & GuérardApril 1, 2003
22Frans Samyn, Chief Executive OfficerBDO International B.V.April 1, 2003
23RSM Salustro ReydelApril 1, 2003
24Wirtschaftsprüferkammer and the German Institut der WirtschaftsprüferApril 1, 2003
25LinklatersApril 1, 2003
26Ernst & Young LLPApril 1, 2003
27Gary S. Shamis, Chair (Managing Director SS&G Financial Services, Inc.) and Wayne R. Pinnell, Chair, Leading Edge Alliance Accounting, Auditing & Assurance Special Interest Group (Haskell & White LLP)The Leading Edge AllianceApril 1, 2003
28John Grewe, Director, Company Law (Audit and Reporting)Department of Trade and IndustryApril 1, 2003
29Randi E. KrausSpence, Marston, Bunch, Morris & Co.April 1, 2003
30M. Sabry Heakal, Chief Executive OfficerRSM InternationalApril 1, 2003
31McGladrey & Pullen, LLPApril 1, 2003
32Robert J. Kueppers, Chair, SECPS Executive CommitteeAICPA – American Institute of Certified Public Accountants, SEC Practice SectionApril 1, 2003
33Deloitte & ToucheApril 1, 2003
34Crowe, Chizek and Company LLPApril 1, 2003
35Keith Johnson, Chief Legal CounselState of Wisconsin Investment BoardApril 1, 2003
36Akio Okuyama, President and CEOThe Japanese Institute of Certified Public AccountantsApril 1, 2003
37Peter Wyman, PresidentThe Institute of Chartered Accountants in England & WalesApril 1, 2003
38Neal WestMoss Adams LLPApril 2, 2003
39Arthur J. RadinRadin, Glass & Co., LLPApril 2, 2003
40Larry Quinn, Vice President & CFOBSC Securities, L.C.March 31, 2003
41Stanley Keller, Chair, Committee on Federal Regulation of Securities, and Thomas L. Riesenberg, Chair, Committee on Law & AccountingAmerican Bar Association, Section of Business LawApril 4, 2003
42Frits Bolkestein, CommissionerEuropean UnionApril 11, 2003
43John Grewe, Director, Company Law (Accounts & Audits)Department of Trade and IndustryApril 14, 2003
44Neil Lerner, Chairman, Ethics CommitteeThe Institute of Chartered Accountants in England & WalesApril 14, 2003
45ASSIREVIApril 17, 2003
46John R. Rieger, Anti-Corruption DivisionOECDApril 29, 2003
 

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