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Comment Letters for Docket 029 
 Comment Period Closed 

 

 Comment Letters (Proposed Rule)

No.
Author
Company/Organization
Date
1Carson Block, Chairman and CEOMuddy Waters ResearchOct. 7, 2011
2Todd S. Glassey - CISM CIFICTO Certichron IncOct. 6, 2011
3Sherman L. Rosenfield, CPA, P.A.Oct. 11, 2011
4C. RussellOct. 12, 2011
5Chris Barnard, ActuaryOct. 17, 2011
6Vu QuynhanhOct. 20, 2011
7S. Venkatakrishan, Executive Director and Chief Financial OfficerAngloGold Ashanti LimitedNov. 21, 2011
8Howard B. Levy, Sr. Principal and Director, Technical ServicesPiercy Bowler Taylor & Kern, Certified Public AccountantsNov. 30, 2011
9Philip Johnson, PresidentFederation of European AccountantsDec. 7, 2011
10Battelle & Battelle LLPDec. 12, 2011
11Jack HenryDec. 13, 2011
12James L. Fuehrmeyer, Jr. MBA, CPA, Associate Teaching ProfessorUniversity of Notre DameDec. 13, 2011
13Adrienne Stankard
14Kathryn W. Kapka, CPA, CIA, CGAP, Chair, Professional Standards CommitteeTexas Society of Certified Public Accountants (TSCPA)Dec. 19, 2011
15Katharine E. Bagshaw FCA, Audit and Assurance FacultyThe Institute of Chartered Accountants in England and Wales (ICAEW)Dec. 19, 2011
16Howard Sibelman, Chair, Accounting Principles and Auditing Standards CommitteeCalifornia Society of Certified Public AccountantsDec. 21, 2011
17Senator Carl Levin, Chairman, Permanent Subcommittee on InvestigationsUnited States Senate Committee on Homeland Security and Governmental AffairsJan. 3, 2012
18Richard E. Piluso, PresidentNew York State Society of Certified Public Accountants (NYSSCPA)Jan. 4, 2012
19KPMG LLPJan. 5, 2012
20McGladrey & Pullen, LLPJan. 5, 2012
21Lee White FCA, Chief Executive OfficerThe Institute of Chartered Accountants in AustraliaJan. 6, 2012
22Jeff Mahoney, General CounselCouncil of Institutional InvestorsJan. 5, 2012
23Ernst & Young LLPJan. 9, 2012
24Auditing Standards Committee, Auditing Section of the American Accounting AssociationJan. 9, 2012
25Paul Lee, DirectorHermes Equity Ownership ServicesJan. 9, 2012
26Edward B. Horahan IIIThe Law Office of Edward B. Horahan III, PLLCJan. 9, 2012
27Kevin V. Wydra, CPA, Chair, Audit and Assurance Services Committee; James J. Gerace, CPA, Vice Chair, Audit and Assurance Services CommitteeIllinois CPA SocietyJan. 9, 2012
28Len Canty, Chairman, Black Economic Council; Jorge Corralejo, Chairman, Latino Business Chamber of Greater LA; Faith Bautista, President and CEO, National Asian American Coalition; Robert Gnaizda, Of CounselBlack Economic Council; Latino Business Chamber of Greater LA; National Asian American CoalitionJan. 9, 2012
29Tom QuaadmanU.S. Chamber of Commerce, Center for Capital Markets CompetitivenessJan. 9, 2012
30Arnold C. Hanish, Vice President, Finance and Chief Accounting OfficerEli Lilly and CompanyJan. 9, 2012
31Tamara A. Lambert, Ph.D.; Benjamin L. Luippold, Ph.D.; Chad M. Stefaniak, CPA, Ph.D.Jan. 9, 2012
32BDO USA, LLPJan. 9, 2012
33Bob Moritz, US Chairman and Senior Partner; Tim Ryan, Vice Chairman, US Assurance LeaderPricewaterhouseCoopers LLPJan. 9, 2012
34Mayer Hoffman McCann P.C.Jan. 9, 2012
35Cynthia M. Fornelli, Executive DirectorCenter for Audit QualityJan. 9, 2012
36Grant Thornton LLPJan. 9, 2012
37Deloitte & Touche LLPJan. 9, 2012
38BKD, LLPJan. 9, 2012
39Brian Hunt, FCA, Chief Executive OfficerCanadian Public Accountability Board (CPAB)Jan. 13, 2012
40Allan Cohen, Chair, Financial Reporting CommitteeInstitute of Management Accountants (IMA)Jan. 16, 2012
41Gilbert F. VietsJan. 23, 2012
42Kurt N. Schacht, JD, CFA, Managing Director, Standards & Financial Markets Integrity Division; Gerald I. White, CFA, Chair, Corporate Disclosure Policy CouncilCFA InstituteJan. 23, 2012

 Comment Letters (Concept Release)

No.
Author
Company/Organization
Date
1Stephen A. Zeff, Herbert S. Autrey Professor of AccountingRice UniversityJuly 29, 2009
2Frank Gorrell Aug. 14, 2009
3Audrey Gramling; Joseph Carcello; Todd DeZoort; and Dana Hermanson Aug. 14, 2009
4Council of Institutional InvestorsSept. 4, 2009
5Auditing Standards Committee, Auditing Section of the American Accounting AssociationSept. 9, 2009
6New York State Society of Certified Public AccountantsSept. 10, 2009
7Ernst & Young LLPSept. 10, 2009
8California Society of Certified Public Accountants, Accounting Principles and Auditing Standards CommitteeSept. 10, 2009
9McGladrey & Pullen, LLPSept. 10, 2009
10Cherry, Bekaert & Holland, L.L.P.Sept. 11, 2009
11Moore Stephens Lovelace, P.A.Sept. 11, 2009
12Hein & Associates LLPSept. 11, 2009
13Grant Thornton LLPSept. 11, 2009
14PricewaterhouseCoopers LLPSept. 11, 2009
15Howard B. Levy, Sr. Principal and Director, Technical ServicesPiercy Bowler Taylor & KernSept. 11, 2009
16The Institute of Chartered Accountants in England and WalesSept. 11, 2009
17BDO Seidman, LLPSept. 11, 2009
18Crowe Horwath LLPSept. 11, 2009
19Cynthia M. Fornelli, Executive DirectorCenter for Audit QualitySept. 11, 2009
20Deloitte & Touche LLPSept. 11, 2009
21KPMG LLPSept. 11, 2009
22Mary Hartman Morris, Investment OfficerCalPERSSept. 14, 2009
23Paul Rohan, Director of Financial Reporting & Quality ControlUHY LLPSept. 15, 2009
 

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