Comment Letters for Docket 026

 Comment Letters (Reproposed Rule)

No.
Author
Company/Organization
Date
1Patrick MontgomeryDec. 20, 2009
2Richard F. Chambers, President and Chief Executive OfficerThe Institute of Internal AuditorsFeb. 23, 2010
3Auditing Standards Committee, Auditing Section - American Accounting AssociationFeb. 25, 2010
4David J. Moynihan, PresidentNew York State Society of Certified Public AccountantsFeb. 26, 2010
5Melissa A. Frazier, CPA, Chair, Professional Standards CommitteeTexas Society of Certified Public AccountantsFeb. 26, 2010
6Anne Simpson, Senior Portfolio Manager, Global EquityCalPERSMarch 1, 2010
7Klaus-Peter Feld, Executive Director; Wolfgang Böhm, Director International AffairsInstitut Der WirtschaftsprüferMarch 2, 2010
8Ernst & YoungMarch 1, 2010
9Katharine E Bagshaw FCA, Manager, Auditing StandardsThe Institute of Chartered Accountants in England and WalesMarch 2, 2010
10KPMG LLPMarch 2, 2010
11Hans van Damme, PresidentFederation of European AccountantsMarch 2, 2010
12Deloitte & Touche LLPMarch 3, 2010
13Moss Adams LLPMarch 3, 2010
14McGladrey & Pullen, LLPMarch 3, 2010
15BDO Seidman, LLPMarch 3, 2010
16Jeanette Franzel, Managing Director, Financial Management and AssuranceUnited States Government Accountability OfficeMarch 3, 2010
17Grant Thornton LLPMarch 3, 2010
18William Kinney, Professor, University of Texas at AustinMarch 3, 2010
19Crowe Horwath LLPMarch 3, 2010
20Tom QuaadmanUnited States Chamber of Commerce Center for Capital Markets CompetitivenessMarch 3, 2010
21PricewaterhouseCoopers LLPMarch 3, 2010
22Cindy Fornelli, Executive DirectorCenter for Audit QualityMarch 3, 2010
23Denis Usher, Mazars US Desk; Jean-Luc Barlet, Mazars Chief Compliance OfficerMazarsMarch 3, 2010

 Comment Letters

No.
Author
Company/Organization
Date
1August Saibeni, Adjunct Instructor, Cosumnes River College Nov. 5, 2008
2Beckwith B. Miller, CEOISG Metrics LLCNov. 10, 2008
3Roger Rotolante Nov. 14, 2008
4Jerry L. Turner, Professor of AccountancyThe University of Memphis, School of AccountancyNov. 20, 2008
5Dr. Joseph S. Maresca Jan. 29, 2009
6Mark F. Wille, Chair, Accounting Principles and Auditing Standards CommitteeCalifornia Society of Certified Public AccountantsFeb. 10, 2009
7Sharon Sabba Fierstein, PresidentNew York State Society of Certified Public AccountantsFeb. 11, 2009
8Rod ScottR.G. Scott & Associates, LLCFeb. 16, 2009
9Hans van Damme, PresidentFederation of European AccountantsFeb. 18, 2009
10KPMG LLPFeb. 18, 2009
11Klaus-Peter Feld, Executive DirectorInstitut der WirtschaftsprüferFeb. 18, 2009
12Mary Hartman Morris, Investment OfficerCalPERSFeb. 18, 2009
13Mayer Hoffman McCann P.CFeb. 18, 2009
14Graham Ward Feb. 18, 2009
15Sharon Sabba Fierstein, PresidentNew York State Society of Certified Public AccountantsFeb. 18, 2009
16American Accounting Association, Auditing Standards CommitteeFeb. 18, 2009
17Moss Adams LLPFeb. 18, 2009
18Deloitte & Touche LLPFeb. 18, 2009
19Grant Thornton LLPFeb. 18, 2009
20Crowe Horwath LLPFeb. 18, 2009
21Katharine E Bagshaw, Manager, Auditing StandardsThe Institute of Chartered Accountants in England and WalesFeb. 18, 2009
22Professor William KinneyThe University of Texas at Austin, McCombs School of BusinessFeb. 18, 2009
23Arnold C. Hanish, Chairman, Committee on Corporate ReportingFinancial Executives InternationalFeb. 18, 2009
24Richard ChambersThe Institute of Internal AuditorsFeb. 18, 2009
25Cynthia M. Fornelli, Executive DirectorCenter for Audit QualityFeb. 18, 2009
26Richard Murray, Chairman, Center for Capital Markets CompetitivenessU.S. Chamber of CommerceFeb. 18, 2009
27PricewaterhouseCoopers LLPFeb. 18, 2009
28James M. Sylph, Executive Director, Professional StandardsInternational Auditing and Assurance Standards BoardFeb. 18, 2009
29Ernst & Young LLPFeb. 18, 2009
30Jon R. HoffmeisterIllinois CPA Society, Audit and Assurance Services CommitteeFeb. 18, 2009
31BDO Seidman, LLPFeb. 18, 2009
32Jeanette M. Franzel, Managing Director, Financial Management & AssuranceUnited States Government Accountability OfficeFeb. 18, 2009
33McGladrey & Pullen LLPFeb. 20, 2009