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Comment Letters for Docket 029
 Comment Period Closed

 


 

 Comment Letters (Reproposed Rule)

 
No.
Author
Company/Organization
Date
1Thomas F. Palmeri, CPADec. 4, 2013
2Faith Bautista, President and CEONational Asian American CoalitionDec. 6, 2013
3Carolyn J. Ridpath, Compliance SpecialistVermont Economic Development AuthorityDec. 6, 2013
4Farlen HalikmanDec. 27, 2013
5Dennis R. Beresford, Executive in ResidenceJ. M. Tull School of Accounting, Terry College of Business, The University of GeorgiaJan. 6, 2014
6Nancy J. Schroeder, CPA, Chair, Financial Reporting Committee; John K. Exline, CMA, CPA, Chair, Small Business Finance and Regulatory CommitteeInstitute of Management AccountantsJan. 21, 2014
7André Kilesse, President; Olivier Boutellis-Taft, Chief ExecutiveFederation of European AccountantsJan. 22, 2014
8Charles H. NoskiJan. 13, 2014
9Carlos E Johnson, CPA, Chair; Ken L. Bishop, President and CEONational Association of State Boards of AccountancyJan. 24, 2014
10James L. Fuehrmeyer, Jr. MBA, CPA, Associate Teaching ProfessorMendoza College of Business, Dept. of Accountancy, University of Notre DameJan. 22, 2014
11McGladrey LLPJan. 29, 2014
12Jim CusenzaJan. 30, 2014
13Sherman L. Rosenfield, CPAJan. 30, 2014
14Chris Barnard, ActuaryJan. 30, 2014
15Gilbert F. VietsJan. 31, 2014
16Steven Morrison, CPA, Chair, FICPA Accounting Principles and Auditing Standards CommitteeFlorida Institute of Certified Public AccountantsFeb. 3, 2014
17William F. Casey, Jr., retired CPAFeb. 2, 2014
18David York, Head of Auditing PracticeAssociation of Chartered Certified AccountantsFeb. 3, 2014
19James J. Gerace, CPA, Chair, Audit and Assurance Services Committee; Elizabeth J. Sloan, CPA, Vice Chair, Audit and Assurance Services Committee Illinois CPA SocietyFeb. 3, 2014
20Senator Carl Levin, Chairman, Permanent Subcommittee on Investigations; Senator Tom Coburn, M.D., Ranking Minority Member, Committee on Homeland Security and Governmental AffairsUnited States Senate Committee on Homeland Security and Governmental AffairsFeb. 3, 2014
21Nick O. Sagona. Jr.Feb. 3, 2014
22Sandra K. Brown, CPA, Chair, Professional Standards CommitteeTexas Society of Certified Public AccountantsFeb. 3, 2014
23Cynthia M. Fornelli, Executive DirectorCenter for Audit QualityFeb. 3, 2014
24Ashley W. Burrowes PhD, CMA, FCA, Visiting Professor, Erskine Scholar in Accounting; John Karayan JD, PhD, Professor of AccountingUniversity of Canterbury; Woodbury UniversityFeb. 1, 2014
25PW CareyFeb. 3, 2014
26William R. Kinney, Jr., Charles and Elizabeth Prothro Regents Chair in Business; Zoe-Vonna Palmrose, Hanson Professor in Business AdministrationMcCombs School of Business, The University of Texas at Austin; Foster School of Business, The University of Washington at SeattleFeb. 3, 2014
27Deloitte & Touche LLPFeb. 3, 2014
28Al KhanFeb. 3, 2014
29BKD, LLPFeb. 3, 2014
30Nicholas J. Satriano, Chief Accountant and Senior Associate Director - Office of Risk AnalysisFederal Housing Finance AgencyJan. 31, 2014
31J. Michael Kirkland, PresidentNew York State Society of Certified Public AccountantsFeb. 4, 2014
32PricewaterhouseCoopers LLPFeb. 4, 2014
33Michael D. Feinstein, Chair, Accounting Principles and Auditing Standards CommitteeCalifornia Society of Certified Public AccountantsFeb. 4, 2014
34Katharine E Bagshaw FCA, Audit and Assurance FacultyThe Institute of Chartered Accountants in England and Wales (ICAEW)Feb. 5, 2014
35BDO USA, LLPFeb. 6, 2014
36William Casey, CPA retiredFeb. 1, 2014
37Charles T. Fagan, CPA, MBA, CGMA, CFEFeb. 10, 2014
38Ken Daly, President and CEO; Reatha Clark King, ChairNational Association of Corporate DirectorsFeb. 10, 2014
39Ernst & Young LLPFeb. 12, 2014
40Grant Thornton LLPFeb. 3, 2014
41Crowe Horwath LLPFeb. 12, 2014
42Charles A. BowsherFeb. 26, 2014
43Gregory M. Smith, Senior Director - Fund AccountingInvestment Company InstituteFeb. 27, 2014
44G. Lawrence Buhl, CPAMarch 5, 2014
45Tom QuaadmanU.S. Chamber of Commerce, Center for Capital Markets CompetitivenessMarch 10, 2014
46Elizabeth Murrall, Chairman, Accounting and Auditing Practices Committee; Michelle Edkins, Chairman, Board of GovernorsInternational Corporate Governance NetworkMarch 11, 2014
47Darla C. Stuckey, Senior Vice President-Policy and AdvocacySociety of Corporate Secretaries and Governance ProfessionalsMarch 12, 2014
48WeiserMazars LLPMarch 12, 2014
49KPMG LLPMarch 13, 2014
50Kurt N. Schacht, JD, CFA, Managing Director, Standards & Financial Markets Integrity Division; Ashwinpaul Sondhi, Chair, Corporate Disclosure Policy CouncilCFA InstituteMarch 13, 2014
51David TweedieMarch 11, 2014
52Jon Lukomnik, Managing PartnerSinclair Capital LLCMarch 14, 2014
53EisnerAmper LLPMarch 12, 2014
54Philip JohnsonMarch 14, 2014
55Klaus-Peter Feld, Executive Director; Gillian Waldbauer, Technical ManagerInstitut der WirtschaftspruferMarch 17, 2014
56Allison M. Henry, CPA, PICPA – Vice President – Professional & Technical Standards, Staff Liaison, PICPA Accounting and Auditing Procedures CommitteePennsylvania Institute of Certified Public AccountantsMarch 17, 2014
57Yves Nicolas, President of CNCC; Giles Hengoat, President of Department of Financial Markets of CNCCCompagnie Nationale des Commissaires aux ComptesMarch 17, 2014
58Mercer Bullard, President and Founder, Fund Democracy, Inc.; Barbara Roper, Director of Investor Protection, Consumer Federation of AmericaFund Democracy, Inc.; Consumer Federation of AmericaMarch 17, 2014
59James R. Dalkin, Director, Financial Management and AssuranceU.S. Government Accountability OfficeMarch 17, 2014
60Robert N. Waxman, CPAMarch 17, 2014
61CohnReznick LLPMarch 17, 2014
62Auditing Standards Committee, Auditing Section of the American Accounting AssociationMarch 17, 2014
63Denise L. Nappier, State TreasurerState of ConnecticutMarch 17, 2014
64Pw CareyMarch 17, 2014
65Brandon J. Rees, Acting Director, Office of InvestmentAmerican Federation of Labor and Congress of Industrial Organizations (AFl-CIO)March 17, 2014
66Anne Simpson, Senior Portfolio Manager, InvestmentsCalifornia Public Employees’ Retirement System (CalPERS)March 17, 2014
67Jeff Mahoney, General CounselCouncil of Institutional InvestorsMarch 17, 2014
68Linda de Beer, Professor, Independent Director and Corporate Governance AdvisorMarch 20, 2014
69Jeff Mahoney, General CounselCouncil of Institutional InvestorsAug. 15, 2014
 

 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
43Jeff Mahoney, General CounselCouncil of Institutional InvestorsMay 23, 2013
44Memorandum from the Office of the Chief Auditor regarding a June 4, 2013 meeting with representatives of Mayer Hoffman McCann, P.C. and CBIZ, Inc.June 5, 2013
 

 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