Comment Letters for Docket 030

 Comment Letters (Reproposed Rule)

No.
Author
Company/Organization
Date
1Dennis R. Beresford, Ernst & Young Executive Professor of AccountingUniversity of GeorgiaJan. 10, 2012
2Suzanne Hamlet ShattoJan. 20, 2012
3Philip Johnson, PresidentFederation of European AccountantsFeb. 15, 2012
4Howard B. Levy, Principal and Director of Technical ServicesPiercy Bowler Taylor & KernFeb. 16, 2012
5Mark Bailey & Company, Ltd.Feb. 22, 2012
6J. Michael CookFeb. 20, 2012
7Howard Sibelman, Chair, Accounting Principles and Auditing Standards CommitteeCalifornia Society of Certified Public AccountantsFeb. 14, 2012
8Susan K. Tonner, Assistant Vice President, Acquisition PolicyAerospace Industries AssociationFeb. 24, 2012
9McGladrey & Pullen, LLPFeb. 24, 2012
10Crowe Horwath LLPFeb. 27, 2012
11Manuel Isaza, Senior AssociateHermes Equity Ownership Services LimitedFeb. 28, 2012
12Deloitte & Touche LLPFeb. 28, 2012
13Richard E. Piluso, PresidentNew York State Society of Certified Public Accountants (NYSSCPA)Feb. 28, 2012
14Katharine E Bagshaw FCAThe Institute of Chartered Accountants in England and Wales (ICAEW)Feb. 29, 2012
15Anne Simpson, Senior Portfolio Manager, Investment Office, Head of Corporate GovernanceCalifornia Public Employees' Retirement System (CalPERS)Feb. 28, 2012
16Klaus-Peter Feld, Executive Director; Gillian Waldbauer, Technical ManagerInstitut der Wirtschaftspr├╝ferFeb. 29, 2012
17Ernst & Young LLPFeb. 29, 2012
18James R. Dalkin, Director, Financial Management and AssuranceUnited States Government Accountability Office (GAO)Feb. 29, 2012
19BDO USA, LLPFeb. 29, 2012
20Grant Thornton LLPFeb. 29, 2012
21Richard F. Chambers, CIA, CGAP, CCSA, CRMA, President and Chief Executive OfficerThe Institute of Internal AuditorsFeb. 29, 2012
22KPMG LLPFeb. 29, 2012
23Jack C ParsonsFeb. 29, 2012
24Janine M. Guillot, Co-Chair, Accounting and Auditing Practices Committee; Elizabeth Murrall, Co-Chair, Accounting and Auditing Practices Committee; Christianna Wood, Chairman, Board of GovernorsInternational Corporate Governance Network (ICGN)Feb. 29, 2012
25Kathryn W. Kapka, CPA, CIA, CGAP, Chair, Professional Standards CommitteeTexas Society of Certified Public Accountants (TSCPA)Feb. 29, 2012
26PricewaterhouseCoopers LLPFeb. 29, 2012
27Tom Quaadman, Vice PresidentU.S. Chamber of Commerce, Center for Capital Markets CompetitivenessFeb. 29, 2012
28Brian D. Bullard, Senior Vice President - Fund Business Management Group; Brian C. Janssen, Vice President - Fund Business Management GroupCapital Research and Management CompanyFeb. 29, 2012
29Allan Cohen, Chair, Financial Reporting CommitteeInstitute of Management AccountantsFeb. 29, 2012
30Cynthia M. Fornelli, Executive DirectorCenter for Audit QualityFeb. 29, 2012
31WeiserMazars, LLPFeb. 28, 2012
32Moss Adams LLPFeb. 29, 2012
33Ashbel C. Williams, Executive Director & CIOState Board of Administration of FloridaFeb. 29, 2012
34Jean-Luc Barlet, Group Chief Compliance OfficerMAZARSFeb. 29, 2012
35Arnold C. Hanish, Vice President, Finance and Chief Accounting OfficerEli Lilly and CompanyFeb. 29, 2012
36Brian Hunt, FCA, Chief Executive OfficerCanadian Public Accountability Board (CPAB)March 5, 2012
37Robert Bedwell, CPA, Chair; Steven Bierbrunner, CPA, Member; Richard Edsall, CPA, Member; Accounting Principles and Auditing Standards CommitteeFlorida Institute of Certified Public Accountants (FICPA)Feb. 23, 2012
38Yasser El-Ansary CA, General Manager - Leadership and QualityThe Institute of Chartered Accountants in AustraliaMarch 13, 2012
39Robert B. Lamm, Chair, Securities Law CommitteeSociety of Corporate Secretaries & Governance ProfessionalsMay 30, 2012

 Comment Letters (Proposed Rule)

No.
Author
Company/Organization
Date
1Arthur SiegelApril 16, 2010
2Dennis R. Beresford, Ernst & Young Executive Professor of AccountingThe University of Georgia, Terry College of Business, J.M. Tull School of AccountingApril 27, 2010
3Barbara Hackman Franklin, Chairman, NACD; Kenneth Daly, NACD President and CEONational Association of Corporate DirectorsMay 18, 2010
4Hans van Damme, PresidentFederation of European AccountantsMay 21, 2010
5Jeff Mahoney, General CounselCouncil of Institutional InvestorsMay 26, 2010
6McGladrey & Pullen, LLPMay 26, 2010
7Melissa A. Frazier, CPA, Chair, Professional Standards CommitteeTexas Society of Certified Public AccountantsMay 28, 2010
8David J. Moynihan, PresidentNew York State Society of Certified Public AccountantsMay 28, 2010
9Steven Morrison, CPA; Laura Prevaratil, CPA, CFEFlorida Institute of Certified Public AccountantsMay 28, 2010
10James R. Dalkin, Director, Financial Management and AssuranceUnited States Government Accountability OfficeMay 28, 2010
11Ernst & Young LLPMay 28, 2010
12Richard F. Chambers, CIA, CGAP, CCSA, President and Chief Executive OfficerThe Institute of Internal AuditorsMay 28, 2010
13Tom Quaadman, Executive Director, Financial Reporting and Investor OpportunityUnited States Chamber of Commerce, Center for Capital Markets CompetitivenessMay 28, 2010
14PricewaterhouseCoopers LLPMay 28, 2010
15Jo Ann Guattery, Chair, Accounting Principles and Auditing Standards CommitteeCalifornia Society of Certified Public AccountantsMay 28, 2010
16Katharine E Bagshaw FCA, Manager, Auditing Standards, ICAEW Audit and Assurance FacultyThe Institute of Chartered Accountants in England and WalesMay 28, 2010
17Klaus-Peter Feld, Executive Director; Gillian G. Waldbauer, Technical ManagerInstitut Der Wirtschaftspr├╝ferMay 28, 2010
18Daniel Pedrotty, Director, AFL-CIO Office of InvestmentAmerican Federation of Labor and Congress of Industrial OrganizationsMay 28, 2010
19Kevin V. Wydra, CPA; James Gerace, CPAIllinois CPA SocietyMay 28, 2010
20Deloitte & Touche LLPMay 28, 2010
21Arnold C. Hanish, Chairman, Committee on Corporate ReportingFinancial Executives InternationalMay 28, 2010
22Grant Thornton LLPMay 28, 2010
23Howard B. Levy, Sr. Principal and Director of Technical ServicesPiercy Bowler Taylor & Kern, Certified Public AccountantsMay 28, 2010
24Cindy Fornelli, Executive DirectorCenter for Audit QualityMay 28, 2010
25Crowe Horwath LLPMay 28, 2010
26Arnold C. Hanish, Vice President - Finance, and Chief Accounting OfficerEli Lilly and CompanyMay 28, 2010
27KPMG LLPMay 28, 2010
28Eleanor Bloxham, CEOThe Value Alliance and Corporate Governance AllianceMay 28, 2010
29BDO Seidman, LLPMay 28, 2010
30Robert N. Waxman, CPAMay 28, 2010
31Larry C. Glasscock, Chairman of the Audit Committee of the Board of DirectorsSprintMay 28, 2010
32Society of Corporate Secretaries & Governance ProfessionalsJune 1, 2010
33Mayer Hoffman McCann P.C.June 2, 2010
34Mary Hartman Morris, Investment Officer, Global EquityCalPERSJune 3, 2010
35Gary R. Kabureck, Vice President, Chief Accounting OfficerXerox CorporationJune 24, 2010
36Robert Benoit, PresidentLord & Benoit, LLCSept. 20, 2010
37Roger G. CoffinUniversity of Delaware, Alfred Lerner College of Business and Economics, John L. Weinberg Center for Corporate GovernanceSept. 21, 2010
38Steven Wm. Bierbrunner, CPA Chair, FICPA Accounting Principles and Auditing Standards Committee; Robert P. Bedwell, CPA; Laura Prevratil, CPAFlorida Institute of Certified Public AccountantsOct. 13, 2010
39Deloitte & Touche LLPOct. 20, 2010
40The Advanced Auditing Class, Hunter College of The City University of New YorkOct. 21, 2010
41Gary Holstrum, Ph.D., CPA, CFE, CFFOct. 21, 2010
42Chris BarnardOct. 22, 2010
43Wendy Stevens, WeiserMazars Quality Assurance; Denis Usher, Mazars US Desk; Jean-Luc Barlet, Mazars Chief Compliance OfficerMazarsOct. 21, 2010
44Frederick D. LipmanAssociation of Audit Committee Members, Inc.Oct. 12, 2011