Comment Letters for Docket 012
Approved by SEC
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| 1 | L. Michael Howard | | Dec. 1, 2003 | | 2 | Donald H. Chapin, CPA | | Dec. 12, 2003 | | 3 | Charles R. Drott | | Dec. 23, 2003 | | 4 | Arthur A. Hayes, Director | State of Tennessee, Comptroller of the Treasury, Department of Audit, Division of State Audit | Jan. 5, 2004 | | 5 | | American Accounting Association, Auditing Section, Auditing Standards Committee | Jan. 7, 2004 | | 6 | Robert J. Sonnelitter, Jr., CPA, Principal | Sonnelitter Professional Services, LLC | Jan. 8, 2004 | | 7 | David A. Vaudt, CPA, Chair; and David A. Costello, CPA, President and CEO | National Association of State Boards of Accountancy | Jan. 8, 2004 | | 8 | L. Ralph Piercy, President and Managing Shareholder; and Howard B. Lvey, Senior Principal and Director, Technical Services | Piercy Bowler Taylor & Kern | Jan. 12, 2004 | | 9 | David M. Walker, Comptroller General of the United States | United States General Accounting Office | Jan. 12, 2004 | | 10 | David Devlin, President | Fédération des Experts Comptables Européens – European Federation of Accountants | Jan. 13, 2004 | | 11 | Walter J. Kucharski | Commonwealth of Virginia, Auditor of Public Accounts | Jan. 15, 2004 | | 12 | David York, Head of Auditing Practice | The Association of Chartered Certified Accountants | Jan. 19, 2004 | | 13 | | The Accounting and Auditing Procedures Committee of the Pennsylvania Institute of Certified Public Accountants | Jan. 19, 2004 | | 14 | James M. Sylph, Technical Director | International Federation of Accountants' International Auditing and Assurance Standards Board | Jan. 19, 2004 | | 15 | Michel Tudel, President | Compagnie Nationale des Commissaires aux Comptes | Jan. 20, 2004 | | 16 | Wolfgang Schaum, Executive Director, and Wolfgang P. Böhm, Special Advisor to the Executive Board | lnstitut der Wirtschaftsprüfer | Jan. 20, 2004 | | 17 | C. Jeff Gregg, CPA, Chair, Professional Standards Committee | Texas Society of Certified Public Accountants | Jan. 20, 2004 | | 18 | Jeffrey R. Hoops, President | New York State Society of Certified Public Accountants | Jan. 20, 2004 | | 19 | Robert Hodgkinson, Director, Technical | Institute of Chartered Accountants in England & Wales | Jan. 20, 2004 | | 20 | Hans Wey, Member of the Executive Committee, and Walter Hess, General Secretary | Swiss Institute of Certified Accountants and Tax Consultants | Jan. 20, 2004 | | 21 | William P. Graf, Chair, Audit & Assurance Services Committee, and Simon Petravick, Chair, Comment Letter Subcommittee | Illinois CPA Society, Audit and Assurance Services Committee | Jan. 20, 2004 | | 22 | | PricewaterhouseCoopers LLP | Jan. 20, 2004 | | 23 | | BDO Seidman, LLP | Jan. 20, 2004 | | 24 | | Linklaters | Jan. 20, 2004 | | 25 | William G. Holland, President | National State Auditors Association | Jan. 20, 2004 | | 26 | Glen W. Conway, Partner | VisageSolutions LLC | Jan. 20, 2004 | | 27 | | KPMG LLP | Jan. 20, 2004 | | 28 | S. Scott Voynich, CPA, Chairman of the Board, and Barry C. Melancon, CPA, President and CEO | American Institute of Certified Public Accountants | Jan. 20, 2004 | | 29 | | McGladrey & Pullen, LLP | Jan. 20, 2004 | | 30 | Barry Barber, Worldwide Director of Audit and Risk Management | Grant Thornton International | Jan. 20, 2004 | | 31 | | Crowe Chizek and Company LLC | Jan. 20, 2004 | | 32 | | Deloitte & Touche LLP | Jan. 20, 2004 | | 33 | Bruce H. Nearon, Steven Teppler, and Charles R. Merrill | | Jan. 20, 2004 | | 34 | William D. Travis, Chairman, Transnational Assurance Services Executive Committee | RSM International | Jan. 20, 2004 | | 35 | | Ernst & Young LLP | Jan. 20, 2004 | | 36 | Joseph St. Denis, Senior Director – Credit Policy | Fitch, Inc. | Jan. 21, 2004 | | 37 | Thomas L. Riesenberg, Chair, Committee on law and Accounting; and Dixie L. Johnson, Chair, Committee on Federal Regulation of Securities | Committee on Law and Accounting and the Committee on Federal Regulation of Securities, Section of Business Law of the American Bar Association | Jan. 30, 2004 | | 38 | Ian B. Thomas, President | California Board of Accountancy | March 10, 2004 |
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