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Comment Letters for Docket 012 
 Approved by SEC 

 

 Comment Letters

No.
Author
Company/Organization
Date
1L. Michael Howard Dec. 1, 2003
2Donald H. Chapin, CPA Dec. 12, 2003
3Charles R. Drott Dec. 23, 2003
4Arthur A. Hayes, DirectorState of Tennessee, Comptroller of the Treasury, Department of Audit, Division of State AuditJan. 5, 2004
5American Accounting Association, Auditing Section, Auditing Standards CommitteeJan. 7, 2004
6Robert J. Sonnelitter, Jr., CPA, PrincipalSonnelitter Professional Services, LLCJan. 8, 2004
7David A. Vaudt, CPA, Chair; and David A. Costello, CPA, President and CEONational Association of State Boards of AccountancyJan. 8, 2004
8L. Ralph Piercy, President and Managing Shareholder; and Howard B. Lvey, Senior Principal and Director, Technical ServicesPiercy Bowler Taylor & KernJan. 12, 2004
9David M. Walker, Comptroller General of the United StatesUnited States General Accounting OfficeJan. 12, 2004
10David Devlin, PresidentFédération des Experts Comptables Européens – European Federation of AccountantsJan. 13, 2004
11Walter J. KucharskiCommonwealth of Virginia, Auditor of Public AccountsJan. 15, 2004
12David York, Head of Auditing PracticeThe Association of Chartered Certified AccountantsJan. 19, 2004
13The Accounting and Auditing Procedures Committee of the Pennsylvania Institute of Certified Public AccountantsJan. 19, 2004
14James M. Sylph, Technical DirectorInternational Federation of Accountants' International Auditing and Assurance Standards BoardJan. 19, 2004
15Michel Tudel, PresidentCompagnie Nationale des Commissaires aux ComptesJan. 20, 2004
16Wolfgang Schaum, Executive Director, and Wolfgang P. Böhm, Special Advisor to the Executive Boardlnstitut der WirtschaftsprüferJan. 20, 2004
17C. Jeff Gregg, CPA, Chair, Professional Standards CommitteeTexas Society of Certified Public AccountantsJan. 20, 2004
18Jeffrey R. Hoops, PresidentNew York State Society of Certified Public AccountantsJan. 20, 2004
19Robert Hodgkinson, Director, TechnicalInstitute of Chartered Accountants in England & WalesJan. 20, 2004
20Hans Wey, Member of the Executive Committee, and Walter Hess, General SecretarySwiss Institute of Certified Accountants and Tax ConsultantsJan. 20, 2004
21William P. Graf, Chair, Audit & Assurance Services Committee, and Simon Petravick, Chair, Comment Letter SubcommitteeIllinois CPA Society, Audit and Assurance Services CommitteeJan. 20, 2004
22PricewaterhouseCoopers LLPJan. 20, 2004
23BDO Seidman, LLPJan. 20, 2004
24LinklatersJan. 20, 2004
25William G. Holland, PresidentNational State Auditors AssociationJan. 20, 2004
26Glen W. Conway, PartnerVisageSolutions LLCJan. 20, 2004
27KPMG LLPJan. 20, 2004
28S. Scott Voynich, CPA, Chairman of the Board, and Barry C. Melancon, CPA, President and CEOAmerican Institute of Certified Public AccountantsJan. 20, 2004
29McGladrey & Pullen, LLPJan. 20, 2004
30Barry Barber, Worldwide Director of Audit and Risk ManagementGrant Thornton InternationalJan. 20, 2004
31Crowe Chizek and Company LLCJan. 20, 2004
32Deloitte & Touche LLPJan. 20, 2004
33Bruce H. Nearon, Steven Teppler, and Charles R. Merrill Jan. 20, 2004
34William D. Travis, Chairman, Transnational Assurance Services Executive CommitteeRSM InternationalJan. 20, 2004
35Ernst & Young LLPJan. 20, 2004
36Joseph St. Denis, Senior Director – Credit PolicyFitch, Inc.Jan. 21, 2004
37Thomas L. Riesenberg, Chair, Committee on law and Accounting; and Dixie L. Johnson, Chair, Committee on Federal Regulation of SecuritiesCommittee on Law and Accounting and the Committee on Federal Regulation of Securities, Section of Business Law of the American Bar AssociationJan. 30, 2004
38Ian B. Thomas, PresidentCalifornia Board of AccountancyMarch 10, 2004
 

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