Comment Letters for Docket 034
Comment Period Closed
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| 1 | Cynthia M. Fornelli, Executive Director | Center for Audit Quality (CAQ) | June 28, 2011 | | 2 | Douglas D. Hawkes, CPA, Audit Partner | Hansen, Barnett & Maxwell, P.C. | July 1, 2011 | | 3 | James L. Fuehrmeyer, Jr. MBA, CPA, Associate Teaching Professor | University of Notre Dame, Mendoza College of Business | July 5, 2011 | | 4 | Stephen A. Zeff | Rice University | July 11, 2011 | | 5 | Chris Barnard, Actuary | | July 21, 2011 | | 6 | Dennis R. Beresford, Ernst & Young Executive Professor of Accounting | The University of Georgia, J. M. Tull School of Accounting | July 21, 2011 | | 7 | Ralph S. Saul | | July 22, 2011 | | 8 | | BerryDunn | Aug. 5, 2011 | | 9 | Mike Mayo, CFA; Chris Spahr, CFA | | Aug. 24, 2011 | | 10 | | Auditing Standards Committee, Auditing Section - American Accounting Association | Sept. 1, 2011 | | 11 | Robert P. Bedwell, CPA, Chair, Accounting Principles and Auditing Standards Committee; Deborah R. Fabbri, CPA; Edward Eager, CPA | Florida Institute of Certified Public Accountants (FICPA) | July 15, 2011 | | 12 | Arthur Siegel | | Sept. 8, 2011 | | 13 | Gilbert F. Viets | | Sept. 9, 2011 | | 14 | Tom Quaadman, Vice President | U.S. Chamber of Commerce, Center for Capital Markets Competitiveness (CCMC) | Sept. 14, 2011 | | 15 | Jeff Mahoney, General Counsel | Council of Institutional Investors | Sept. 19, 2011 | | 16 | Arthur J. Radin, CPA | Radin, Glass & Co., LLP | Sept. 19, 2011 | | 17 | Matthew J. Foehr, Vice President and Comptroller | Chevron Corporation | Sept. 21, 2011 | | 18 | Harvey L. Wagner, Vice President, Controller and Chief Accounting Officer | FirstEnergy | Sept. 23, 2011 | | 19 | Paula M. Young, CPA, Leader, Accounting and Auditing Standards Interest Group | New Jersey Society of Certified Public Accountants (NJSCPA) | Sept. 22, 2011 | | 20 | Michael Hemingway | | Sept. 24, 2011 | | 21 | Thomas P. O'Connor, Certified Public Accountant | | Sept. 30, 2011 | | 22 | Scott E. Green, CPA, CMA | | Sept. 26, 2011 | | 23 | Allan Cohen, Financial Reporting Committee; Irvin Andre Alexander, III, Small Business Financial & Regulatory Affairs Committee | Institute of Management Accountants | Sept. 22, 2011 | | 24 | Victoria D. Harker, Executive Vice President and Chief Financial Officer | The AES Corporation | Sept. 26, 2011 | | 25 | Howard B. Levy, Sr. Principal and Director, Technical Services | Piercy Bowler Taylor & Kern, Certified Public Accountants | Sept. 26, 2011 | | 26 | | BKD, LLP | Sept. 26, 2011 | | 27 | Robert K. Gudbranson, Senior Vice President and Chief Financial Officer | INVACARE | Sept. 8, 2011 | | 28 | Charles L. Jacobson, Assistant Controller and Chief Accountant | Praxair, Inc. | Sept. 27, 2011 | | 29 | Mary Ellen Oliverio, CPA | | Sept. 24, 2011 | | 30 | Susan K. Tonner, Assistant Vice President, Acquisition Policy | Aerospace Industries Association (AIA) | Sept. 27, 2011 | | 31 | Loretta V. Cangialosi, Senior Vice President and Controller | Pfizer Inc. | Sept. 27, 2011 | | 32 | Richard E. Piluso, President; Michele Amato; Robert W. Berliner; Jan C. Herringer; Julian E. Jacoby; Renee Mikalopas-Cassidy; William M. Stocker III | New York State Society of Certified Public Accountants (NYSSCPA) | Sept. 27, 2011 | | 33 | Chris N. Froggatt, Vice President, Controller and Chief Accounting Officer | NextEra Energy, Inc | Sept. 27, 2011 | | 34 | Darren Brady, Manager | Hermes Equity Ownership Services Limited | Sept. 28, 2011 | | 35 | Edward F. Smith MBA and CPA, Adjunct Professor | St. John's University | Sept. 28, 2011 | | 36 | Vicki Corbett, Senior Vice President and Controller | Unum Group | Sept. 28, 2011 | | 37 | James J. Malerba, Executive Vice President and Corporate Controller | State Street | Sept. 28, 2011 | | 38 | Michael T. Daggett, CPA, Chair; David A. Costello, CPA, President & CEO | National Association of State Boards of Accountancy (NASBA) | Sept. 28, 2011 | | 39 | John P. Rielly, Senior Vice President and Chief Financial Officer | Hess Corporation | Sept. 28, 2011 | | 40 | Bruce Winter, FCA, Chair | Auditing and Assurance Standards Board (AASB) | Sept. 30, 2011 | | 41 | Richard J. Schlueter, Vice President & Chief Accounting Officer | Emerson | Sept. 28, 2011 | | 42 | Rajan Parmeswar, Aetna Inc., Vice President, Controller and Chief Accounting Officer; Mary T. Hoeltzel, CIGNA Corporation, Vice President and Chief Accounting Officer; et al. | Aetna Inc., CIGNA Corporation, Humana Inc., UnitedHealth Group Incorporated, and WellPoint Inc. | Sept. 28, 2011 | | 43 | | Mayer Hoffman McCann P.C. | Sept. 28, 2011 | | 44 | Vanessa C.L. Chang | | Sept. 28, 2011 | | 45 | William W. Sihler, MBA, DBA, Ronald E. Trzcinski Professor of Business Administration | University of Virginia | Sept. 23, 2011 | | 46 | Joseph Bronson, Principal & CEO of the Bronson Group, LLC, Chairman of the Audit Committee, Maxim Integrated Products, Inc. | Maxim Integrated Products, Inc. | Sept. 27, 2011 | | 47 | Lee White, Executive General Manager - Members | The Institute of Chartered Accountants in Australia | Sept. 28, 2011 | | 48 | | Financial Reporting Council (FRC) | Sept. 29, 2011 | | 49 | Robert J. Sonnelitter, CPA | | Sept. 28, 2011 | | 50 | James Kendrick, Vice President, Accounting & Capital Policy | Independent Community Bankers of America (ICBA) | Sept. 29, 2011 | | 51 | Carol B. Tomé, Chief Financial Officer & EVP - Corporate Services | The Home Depot, Inc. | Sept. 29, 2011 | | 52 | Everardo Goyanes, Chairman of the Audit Committee; J. Taft Symonds, Member of the Audit Committee; Christopher M. Temple, Member of Audit Committee; et al. | Plains All American Pipeline, L.P. | Sept. 28, 2011 | | 53 | Hon. Barbara H. Franklin, Chairman; Kenneth Daly, President and CEO | National Association of Corporate Directors (NACD) | Sept. 27, 2011 | | 54 | Lawrence Boysen, Senior Vice President and Corporate Controller | CNA Financial Corporation (CNA) | Sept. 29, 2011 | | 55 | Elyse Douglas, Executive Vice President and Chief Financial Officer | The Hertz Corporation | Sept. 29, 2011 | | 56 | | McGladrey & Pullen, LLP | Sept. 29, 2011 | | 57 | Douglas J. Anderson, CPA, CIA | | Sept. 29, 2011 | | 58 | Howard Sibelman, Chair, Accounting Principles and Auditing Standards Committee | California Society of Certified Public Accountants (CalCPA) | Sept. 29, 2011 | | 59 | Patti McKee, CPA, EVP, Chief Financial Officer | ViewPoint Bank | Sept. 29, 2011 | | 60 | Glenn P. Barba, Vice President, Controller and Chief Accounting Officer | CMS Energy Corporation and Consumers Energy Company | Sept. 29, 2011 | | 61 | Jennifer Paquette, Chief Investment Officer | Colorado Public Employees' Retirement Association (Colorado PERA) | Sept. 29, 2011 | | 62 | | Crowe Horwath LLP | Sept. 29, 2011 | | 63 | Certain members of the PCAOB's Investor Advisory Group | | Sept. 29, 2011 | | 64 | Joseph R. Bronson, Chair, Audit Committee of the Board of Directors; John W. Prosser, Jr., Executive Vice President, Finance and Administration | Jacobs Engineering Group Inc. | Sept. 29, 2011 | | 65 | Tomasz Walkosz | | Sept. 29, 2011 | | 66 | Jose Simon, Vice President and Controller, Piedmont Natural Gas, Chairman of the American Gas Association Accounting Advisory Council | American Gas Association (AGA) | Sept. 29, 2011 | | 67 | Diane L. Ford, Vice President and Corporate Controller | Integrys Energy Group, Inc. | Sept. 29, 2011 | | 68 | Patrick T. Mulva, Vice President and Controller | Exxon Mobile Corporation | Sept. 29, 2011 | | 69 | Alex Malley FCPA, Chief Executive Officer | CPA Australia | Sept. 30, 2011 | | 70 | Suzanne Hamlet Shatto | | Sept. 30, 2011 | | 71 | Richard F. Chambers, CIA, CGAP, CCSA, President and Chief Executive Officer | Institute of Internal Auditors (IIA) | Sept. 30, 2011 | | 72 | Klaus-Peter Feld, Executive Director; Wolfgang P. Böhm, Director, International Affairs | Institute Der Wirtschaftsprüfer | Sept. 30, 2011 | | 73 | James D. Frias, Chief Financial Officer, Treasurer and Executive Vice President | Nucor Corporation | Sept. 30, 2011 | | 74 | John Doyle, Vice President & Comptroller | Liberty Mutual Group | Sept. 30, 2011 | | 75 | Richard F. McMahon, Jr., Vice President | Edison Electric Institute | Sept. 30, 2011 | | 76 | John M. Ferrari, Chief Financial Officer and Treasurer | United Therapeutics Corporation | Sept. 30, 2011 | | 77 | | KPMG LLP | Sept. 30, 2011 | | 78 | Michal J. McGuire, Chief Financial Officer | Endurance Specialty Holdings Ltd. | Sept. 30, 2011 | | 79 | Philip Johnson, FEE President | Federation of European Accountants (FEE) | Sept. 30, 2011 | | 80 | William C. Hines, Chair, Financial Reporting Committee, Risk Management and Financial Reporting Council | American Academy of Actuaries | Sept. 30, 2011 | | 81 | Marsha A. Schulte, Vice President, Finance and Controller | Rockwell Collins, Inc. | Sept. 30, 2011 | | 82 | Dorothy A. Berry, Chair, IDC Governing Council | Independent Directors Council (IDC) | Sept. 30, 2011 | | 83 | Gerald W. McEntee, International President | American Federation of State, County and Municipal Employees (AFSCME) | Sept. 30, 2011 | | 84 | James R. Dalkin, Director, Financial Management and Assurance | United States Government Accountability Office (GAO) | Sept. 30, 2011 | | 85 | Dr. Peter Baumgartner, Chair Executive Committee; Denise Laufer, Policy Manager | SwissHoldings | Sept. 30, 2011 | | 86 | Kevin V. Wydra, CPA, Chair, Audit and Assurance Services Committee; James J. Gerace, CPA, Vice Chair, Audit and Assurance Services Committee | Illinois CPA Society | Sept. 30, 2011 | | 87 | Gregory M. Smith, Director - Operations/Fund Accounting | Investment Company Institute | Sept. 30, 2011 | | 88 | Tammy S. Mitchell, Vice President & Corporate Controller | TRW Automotive Holdings Corp. | Sept. 30, 2011 | | 89 | Jack T. Ciesielski, CPA, CFA, President | R.G. Associates, Inc. | Sept. 30, 2011 | | 90 | Bernard G. Dvorak, Senior Vice President & Co-Chief Financial Officer | Liberty Global, Inc. (LGI) | Sept. 30, 2011 | | 91 | Brian M. Beattie, Chief Financial Officer; Sujit Kankanwadi, Director, Accounting | Synopsys, Inc. | Sept. 30, 2011 | | 92 | | PricewaterhouseCoopers LLC | Sept. 30, 2011 | | 93 | David W. Lambert, Senior Vice President and Chief Financial Officer | Plum Creek Timber Company, Inc. | Sept. 30, 2011 | | 94 | Stuart B. Burgdoerfer, Executive Vice President, Chief Financial Officer; Wendy C. Arlin, Senior Vice President, Corporate Controller | Limited Brands, Inc. | Sept. 29, 2011 | | 95 | Kenneth N. Heintz, Corporate Vice President, Controller and Chief Accounting Officer | Northrop Grumman | Sept. 29, 2011 | | 96 | Carleen C. Kohut, Chief Operating Officer | National Retail Federation | Sept. 30, 2011 | | 97 | Cynthia M. Fornelli, Executive Director | Center for Audit Quality (CAQ) | Sept. 30, 2011 | | 98 | Anne G. Waleski, Vice President, Chief Financial Officer and Treasurer | Markel Corporation | Sept. 28, 2011 | | 99 | D. Paul Dascoli, Senior Vice President, Chief Financial and Treasurer | Express, Inc. | Sept. 30, 2011 | | 100 | Vincent Sorgi, Vice President and Controller | PPL Corporation | Sept. 30, 2011 | | 101 | Alan F. Eisenberg, Executive Vice President, Emerging Companies and Business Development | Biotechnology Industry Organization (BIO) | Sept. 30, 2011 | | 102 | | BDO USA, LLP | Sept. 30, 2011 | | 103 | Damon A. Silvers, Director of Policy & Special Counsel | American Federation of Labor and Congress of Industrial Organizations (AFL-CIO) | Sept. 30, 2011 | | 104 | | Deloitte & Touche LLP | Sept. 30, 2011 | | 105 | Thomas R. Donahue, Chief Financial Officer; Denis McAuley III, Principal Accounting Officer; Sally Lion, Manager, External Reporting | Federated Investors, Inc. | Sept. 30, 2011 | | 106 | | Rosen Seymour Shapss Martin & Company LLP | Sept. 28, 2011 | | 107 | Casey Chroust, Executive Vice President, Retail Operations | Retail Industry Leaders Association (RILA) | Sept. 30, 2011 | | 108 | Nicholas J. Satriano, Chief Accountant, Federal Housing Finance Agency | Federal Housing Finance Agency (FHFA) | Sept. 30, 2011 | | 109 | Kenneth B. Robins, Treasurer, Fidelity Equity and High Income Funds; John R. Hebble, Treasurer, Fidelity Fixed Income and Asset Allocation Funds; Jeffrey Jarczyk, Executive Vice President, Chief Accounting Officer | FMR LLC (Fidelity) | Sept. 30, 2011 | | 110 | Martin Fenton, Chairman | Senior Resource Group (SRG) | Sept. 30, 2011 | | 111 | Matthew J. Peel, CPA, Director of Accounting Research | Cole Real Estate Investments | Sept. 30, 2011 | | 112 | Richard H. Fleming, Executive Vice President and Chief Financial Officer | USG Corporation | Sept. 30, 2011 | | 113 | Scott D. Hamilton, Senior Vice President and Chief Accounting Officer | CC Media Holdings, Inc. | Sept. 29, 2011 | | 114 | Al Swanson, Executive Vice President and Chief Financial Officer; Don O'Shea, Chief Accounting Officer | PAA Natural Gas Storage | Sept. 29, 2011 | | 115 | Arnold C. Hanish, Vice President, Finance and Chief Accounting Officer | Eli Lilly and Company (Lilly) | Sept. 30, 2011 | | 116 | Fatima Alali | California State University Fullerton | Sept. 24, 2011 | | 117 | Paula A. Kuykendall, Senior Vice President and Chief Accounting Officer | Hilton Worldwide, Inc. | Sept. 30, 2011 | | 118 | Michael L. Gullette, Vice President - Accounting and Financial Management | American Bankers Association (ABA) | Sept. 30, 2011 | | 119 | Arlen O. Glenewinkel, Vice President and Controller | Tesoro Corporation | Sept. 30, 2011 | | 120 | | Sullivan & Cromwell LLP | Sept. 30, 2011 | | 121 | Betsy Rafael, Vice President and Corporate Controller | Apple Inc. | Sept. 30, 2011 | | 122 | James M. Brown, Senior Vice President & Principal Financial Officer - The Capital Group Companies; Brian D. Bullard, Senior Vice President - Fund Business Management Group - Capital Research and Management Company; et al. | Capital Research and Management Company | Sept. 30, 2011 | | 123 | Henry A. Ingalls, Director, SEC Reporting and GAAP Analysis | PNM Resources, Inc. | Sept. 30, 2011 | | 124 | Bernard F. Pliska, Vice President, Corporate Controller, Principal Accounting Officer | NIKE, Inc. | Sept. 30, 2011 | | 125 | Peter M. Carlson, Executive Vice President and Chief Accounting Officer | MetLife, Inc. | Sept. 30, 2011 | | 126 | Philip B. Pacino, CPA, Chairman, Accounting Principles and Auditing Procedures Committee | Massachusetts Society of Certified Public Accountants, Inc. | Sept. 30, 2011 | | 127 | | Grant Thornton LLP | Sept. 30, 2011 | | 128 | Steven E. Buller, Managing Director | BlackRock Inc. | Sept. 30, 2011 | | 129 | Kevin A. Nowlan, Vice President and Controller | Meritor, Inc. | Sept. 30, 2011 | | 130 | | Ernst & Young LLP | Sept. 30, 2011 | | 131 | Katharine E Bagshaw FCA, ICAEW Audit and Assurance Faculty | The Institute of Chartered Accountants in England and Wales (ICAEW) | Sept. 30, 2011 | | 132 | Loretta V. Cangialosi, Chair, Committee on Corporate Reporting | Financial Executives International (FEI) | Sept. 30, 2011 | | 133 | Stacy Loretz-Congdon, Chief Financial Officer; Christopher Miller, Chief Accounting Officer | Core Mark Holding Company, Inc. | Sept. 30, 2011 | | 134 | James Campbell, Vice President, Corporate Controller | Intel Corporation | Sept. 30, 2011 | | 135 | Brian Bluhm, CPA, Director of Assurance Services | Eide Bailly LLP | Sept. 30, 2011 | | 136 | Kurt P. Kuehn, Chief Financial Officer | United Parcel Service, Inc. (UPS) | Sept. 27, 2011 | | 137 | Paul Rohan, CPA, Partner, Director of Financial Reporting and Quality Control | UHY LLP | Sept. 29, 2011 | | 138 | Paul G. Haaga, Jr., Chairman of the Board | Capital Research and Management Company | Sept. 29, 2011 | | 139 | David York, Head of Auditing Practice | Association of Chartered Certified Accountants (ACCA) | Sept. 30, 2011 | | 140 | Ashley Vandiar, Project Director - Assurance, Ethics and Members Advice | The South African Institute of Chartered Accountants (SAICA) | Oct. 3, 2011 | | 141 | John A Park, Corporate Controller | Bank of New York Mellon Corporation (BNY Mellon) | Sept. 30, 2011 | | 142 | Joseph M. Buonaiuto, Senior Vice President & Chief Accounting Officer | American Electric Power Company, Inc. (AEP) | Sept. 30, 2011 | | 143 | Kurt N. Schacht, JD, CFA, Managing Director, Standards & Financial Markets Integrity Division; Gerald I. White, CFA, Chair, Corporate Disclosure Policy Council | CFA Institute | Sept. 30, 2011 | | 144 | John N. Iannuccillo, Vice President, Research Analyst | Dodge & Cox | Sept. 30, 2011 | | 145 | Jamie C. Wohlert, CPA, 2011-2012 Chair, VSCPA Accounting & Auditing Advisory Committee | Virginia Society of Certified Public Accountants (VSCPA) | Oct. 5, 2011 | | 146 | William H. Baribault, Chairman | Oakwood Enterprises | Oct. 6, 2011 | | 147 | Brian Hunt, FCA, Chief Executive Officer | Canadian Public Accountability Board (CPAB) | Oct. 6, 2011 | | 148 | Gus Sauter, Managing Director and Chief Investiment Officer; Glenn Reed, Managing Director, Strategy and Finance Group | Vanguard | Oct. 12, 2011 | | 149 | | Cleary Gottlieb Steen & Hamilton LLP | Oct. 14, 2011 | | 150 | Anne Simpson, Senior Portfolio Manager, Investment Office, Head of Corporate Governance | California Public Employees' Retirement System (CalPERS) | Oct. 20, 2011 | | 151 | Robert F. Storch, Federal Deposit Insurance Corporation; Steven P. Merriett, Board of Governors of the Federal Reserve System; Larry Fazio, National Credit Union Administration; Kathy K. Murphy, Office of the Comptroller of the Currency | Federal Deposit Insurance Corporation; Board of Governors of the Federal Reserve System; National Credit Union Administration; Office of the Comptroller of the Currency | Nov. 7, 2011 | | 152 | Nicolas Grabar, Chair; Adam E. Fleisher, Secretary | The Financial Reporting Committee and the Securities Regulation Committee of the Association of the Bar of the City of New York | Oct. 7, 2011 | | 153 | Latosha Dickinson, CPA, Vice President, Controller of Financial Reporting | Northrim Bank | Dec. 1, 2011 | | 154 | Scott E. Kuechle, Executive Vice President & Chief Financial Officer | Goodrich Corporation | Dec. 13, 2011 | | 155 | Robert B. Lamm, Chair, Securities Law Committee | Society of Corporate Secretaries & Governance Professionals | Dec. 20, 2011 |
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