Comment Letters for Docket 028

 Comment Letters (Proposed Rule)

No.
Author
Company/Organization
Date
1Donna J. Fisher, Senior Vice President, Tax, Accounting & Financial ManagementAmerican Bankers AssociationAug. 17, 2010
2Richard F. Chambers, CIA, CGAP, CCSA, President and Chief Executive OfficerInstitute of Internal AuditorsSept. 7, 2010
3McGladrey & Pullen, LLPSept. 9, 2010
4Auditing Standards Committee, Auditing Section - American Accounting AssociationSept. 10, 2010
5Professor Joseph A. Maffia, CPAHunter College Graduate Program, Economics DepartmentSept. 13, 2010
6Institut der WirtschaftsprüferSept. 13, 2010
7Hans van Damme, PresidentFederation of European AccountantsSept. 13, 2010
8JoAnn Guattery, Chair, Accounting Principles and Auditing CommitteeCalifornia Society of Certified Public AccountantsSept. 8, 2010
9C. Brian Fox, CPA, Founder & Chief Marketing OfficerCapital Confirmation, Inc.Sept. 13, 2010
10Katharine E Bagshaw FCA, Manager, Auditing Standards, ICAEW Audit and Assurance FacultyThe Institute of Chartered Accountants in England and WalesSept. 13, 2010
11Kathryn W. Kapka, MBA, CPA, CIA, CGAP, Chair, Professional Standards CommitteeTexas Society of Certified Public AccountantsSept. 13, 2010
12PricewaterhouseCoopers LLPSept. 13, 2010
13Cynthia M. Fornelli, Executive DirectorCenter for Audit QualitySept. 13, 2010
14Wendy Stevens, WeiserMazars Quality Assurance; Denis Usher, Mazars US Desk; Jean-Luc Barlet, Mazars Chief Compliance OfficerMazarsSept. 13, 2010
15Deloitte & Touche LLPSept. 13, 2010
16Jan C. Herringer; Mark Mycio; John M. SaccoNew York State Society of Certified Public AccountantsSept. 13, 2010
17Ernst & Young LLPSept. 13, 2010
18Grant Thornton LLPSept. 13, 2010
19KPMG LLPSept. 13, 2010
20Tom QuaadmanUnited States Chamber of Commerce Center for Capital Markets CompetitivenessSept. 13, 2010
21Crowe Horwath LLPSept. 13, 2010
22Mayer Hoffman McCann P.C.Sept. 13, 2010
23James R. Dalkin, Director, Financial Management and AssuranceUnited States Government Accountability OfficeSept. 13, 2010
24BDO USA, LLPSept. 13, 2010
25AuditConfirmations, LLC
26Kevin V. Wydra, CPA, Chair, Audit and Assurances Services Committee; James Gerace, CPA, Vice Chair, Audit and Assurances Services CommitteeIllinois CPA SocietySept. 13, 2010
27Howard B. Levy, Sr. Principal and Director of Technical ServicesPiercy Bowler Taylor & Kern, Certified Public AccountantsOct. 4, 2010

 Comment Letters (Concept Release)

No.
Author
Company/Organization
Date
1Dan MahaffeyApril 15, 2009
2Tim YoungJoseph Decosimo and Company, LLCApril 20, 2009
3AuditConfirmations, LLCMay 14, 2009
4Mark LylePricewaterhouseCoopers LLPMay 18, 2009
5Frank Maguire, Vice President, Business Planning & StrategyRPost, the Registered E-mail® CompanyMay 26, 2009
6United States Government Accountability OfficeMay 28, 2009
7American Accounting Association, Auditing Section, Auditing Standards CommitteeMay 28, 2009
8JoAnn Guattery, Chair, Accounting Principles and Auditing Standards CommitteeCalifornia Society of Certified Public AccountantsMay 28, 2009
9Institut der WirtschaftsprüferMay 29, 2009
10The Institute of Chartered Accountants in England and WalesMay 29, 2009
11Federation of European AccountantsMay 29, 2009
12McGladrey & Pullen, LLPMay 29, 2009
13PricewaterhouseCoopers LLPMay 29, 2009
14Cynthia M. Fornelli, Executive DirectorCenter for Audit QualityMay 29, 2009
15Jon R. Hoffmeister, Chair, Audit and Assurance Services CommitteeIllinois CPA SocietyMay 29, 2009
16Brian Fox, Vice PresidentCapital Confirmations, Inc.May 29, 2009
17BDO Seidman, LLPMay 29, 2009
18Deloitte & Touche LLPMay 29, 2009
19Grant Thornton LLPMay 29, 2009
20Ernst & Young LLPMay 29, 2009
21KPMG LLPMay 29, 2009
22Jean-Luc BarletMazars Risk Management & Audit QualityMay 29, 2009
23Mary Hartman Morris, Investment OfficerCalPERSMay 29, 2009
24Howard B. Levy, Sr. Principal and Director, Technical ServicesPiercy Bowler Taylor & KernSept. 2, 2009