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Comment Letters for Docket 034
 Comment Period Open

 


 

 Comment Letters (Proposed Rule)

 
No.
Author
Company/Organization
Date
1Mary Ellen OliverioAug. 13, 2013
2Theresa Barnett, CPASept. 2, 2013
3Anthony Hughes, Senior Pastor, Bethel Memorial AME Church; Faith Bautista, President and CEO; Robert Gnaizda, General Counsel; Mia Martinez, Chief DeputyNational Asian American CoalitionSept. 13, 2013
4Charles J. Siegel, Senior Vice President-FinanceAnworth Mortgage Asset CorporationSept. 25, 2013
5Arthur J. RadinRadin, Glass & Co., LLPOct. 7, 2013
6Dennis R. Beresford, Executive in ResidenceThe University of Georgia, J.M. Tull School of AccountingOct. 11, 2013
7Karim Jamal, CA Chair Professor; Shyam Sunder, James L. Frank ProfessorUniversity of Alberta, Alberta School of Business; Yale University, Yale School of ManagementOct. 14, 2013
8Steven E. Buller, Managing DirectorBlackRock, Inc.Oct. 30, 2013
9Jack HenryNov. 4, 2013
10Steven Morrison, CPA, Chair, Accounting Principles and Auditing Standards Committee; Robert P. Bedwell, CPA; Donald K. Hulslander, CPAFlorida Institute of Certified Public AccountantsOct. 18, 2013
11Nancy J. Schroeder, CPA, Chair, Financial Reporting Committee; John K. Exline, CMA, CPA, Chair, Small Business Finance and Regulatory CommitteeInstitute of Management AccountantsNov. 12, 2013
12John L. Pierschbacher, InvestorNov. 14, 2013
13Chris Barnard, ActuaryNov. 18, 2013
14Boh A. Dickey, CPANov. 15, 2013
15Sherman A Myers, Director, Corporate and Government Ratings; Joyce Joseph, Managing Director, Corporate & Government RatingsStandard & Poor's Ratings ServicesNov. 21, 2013
16Michael D. Feinstein, Chair, Accounting Principles and Auditing Standards CommitteeCalifornia Society of Certified Public AccountantsNov. 25, 2013
17C.H. Moore, Jr., CPANov. 26, 2013
18Tae Kim, MBA studentNov. 26, 2013
19Tyler L. Prince Nov. 26, 2013
20Kevin GomezNov. 26, 2013
21Svitlana OrekhovaNov. 27, 2013
22Faraz SaleemNov. 17, 2013
23J. EdmundsNov. 26, 2013
24S. PrabhakaranNov. 25, 2013
25Lauren CraftDec. 1, 2013
26Lee White, Chief Executive OfficerInstitute of Chartered Accountants AustraliaDec. 2, 2013
27Richard D. Levy, Executive Vice President & ControllerWells Fargo & CompanyDec. 2, 2013
28Ivy LiaoNov. 26, 2013
29Hasan AndalibDec. 2, 2013
30Roger Harrington, Vice President & Chief Accounting OfficerBP p.l.c.Dec. 3, 2013
31Renee Della RattaDec. 3, 2013
32Emily ZhangNov. 26, 2013
33Yoobin LiangNov. 26, 2013
34Daniel C. RegisDec. 3, 2013
35Ted T. Timmermans, Vice President, Controller and Chief Accounting OfficerWilliamsDec. 4, 2013
36Blythe J. McGarvieDec. 4, 2013
37Jack T. Ciesielski, PresidentR.G. Associates, Inc.Dec. 4, 2013
38Angela Butler, Vice President, Finance and ControllerHusky Energy Inc.Dec. 11, 2013
39Robert F. McCullough, Audit Committee Chair; Richard K. Reece, Executive Vice President and Chief Financial OfficerAcuity BrandsNov. 26, 2013
40James L. Fuehrmeyer, Jr., Associate Teaching ProfessorMendoza College of Business, Department of Accountancy, University of Notre DameDec. 3, 2013
41Oscar Munoz, Audit Committee Chairman, Board MemberUnited Continental Holdings, Inc.Dec. 6, 2013
42Al Swanson, Executive Vice President and Chief Financial Officer; Chris Herbold, Vice President-Accounting and Chief Accounting OfficerPlains All American Pipeline, L.P.Dec. 6, 2013
43John R. RobertsDec. 6, 2013
44Gary Sandefur, Chair OSCPA Accounting & Auditing Public Company Subcommittee; Scott Roush, Chair OSCPA Accounting & Auditing Committee The Ohio Society of CPAs, Accounting & Auditing Committee, and Public Company SubcommitteeDec. 6, 2013
45Frank P. Marino, Vice President, ControllerUNS Energy Corp.Dec. 6, 2013
46BBD, LLPDec. 9, 2013
47A. Brooke Seawell, Audit Committee Chairman; Earl Fry, Chief Financial Officer, Chief Administration Officer, Executive Vice President of Global Customer Support and ServicesInformatica CorporationDec. 6, 2013
48Tom Quaadman, Vice President U.S. Chamber of Commerce, Center for Capital Markets CompetitivenessDec. 9, 2013
49Gregory Giugliano, Partner-in-Charge of Assurance ServicesMarcum LLPDec. 9, 2013
50Chris Tong, Chairman, Audit Committee; Barry R. Pearl, Chairman, Audit Committee; John Robert Sparger, Senior Vice President and Chief Accounting Officer; John R. Klein, Vice President and Controller Targa Resources Corp; Targa Resources Partners LPDec. 9, 2013
51Stephen Dyer, Executive Vice President & Chief Financial Officer; Frederick R. Thun, Vice President & Corporate ControllerAgriumDec. 1, 2013
52Geoff Sanders, Jacobs Engineering Group, Inc.Dec. 9, 2013
53E. Cartier Esham, Executive Vice President, Emerging Companies Biotechnology Industry OrganizationDec. 9, 2013
54Brandon Rees, Acting Director, Office of InvestmentAmerican Federation of Labor and Congress of Industrial Organizations (AFL-CIO)Dec. 9, 2013
55WeiserMazars LLPDec. 9, 2013
56Leon J. LevelDec. 9, 2013
57Lisa Roth, PresidentMonahan & Roth, LLCDec. 9, 2013
58Sandra K. Brown, Chair, Professional Standards CommitteeTexas Society of Certified Public AccountantsDec. 10, 2013
59Terrence R. Marcinko, Director Finance & Accounting, Aerospace Industries AssociationDec. 9, 2013
60Manuel Isaza, Corporate Engagement Manager - North AmericaHermes Equity Ownership ServicesDec. 11, 2013
61Loretta V. Cangialosi, Senior Vice President and ControllerPfizer Inc.Dec. 10, 2013
62Arnold Schanfield, CIA, CPADec. 10, 2013
63David York, Head of Auditing PracticeAssociation of Chartered Certified Accountants (ACCA)Dec. 10, 2013
64Dr. Steven Glover, Accounting Professor, Brigham Young University; Dr. Christopher Wolfe, Accounting Professor, Texas A & M University; Brant Christensen, Ph.D candidate, Texas A & M University.Dec. 2, 2013
65Patrick J. McCann, Chairman, Audit CommitteeUnion First Market Bankshares, CorporationDec. 9, 2013
66Carlos E. Johnson, NASBA Chair; Ken L. Bishop, NASBA President and CEONational Association of State Boards of Accountancy (NASBA)Dec. 9, 2013
67Mary Kay Scucci, Managing DirectorSIFMADec. 10, 2013
68Mark Davies, ChairAuditing and Assurance Standards Board CanadaDec. 11, 2013
69Renee Rampulla, Leader Accounting and Auditing Standards Interest GroupNew Jersey Society of Certified Public AccountantsDec. 10, 2013
70Mark J. Hawkins, Executive Vice President and Chief Financial OfficerAutodeskDec. 10, 2013
71Stephen V. Gold, President and Chief Executive OfficerManufacturers Alliance for Productivity (MAPI)Dec. 10, 2013
72Joseph L. Martin, ControllerAmerican Gas AssociationDec. 11, 2013
73Richard E. Wortmann, Chair, Accounting and Auditing Procedures CommitteePennsylvania Institute of Certified Public AccountantsDec. 10, 2013
74McGladrey LLPDec. 10, 2013
75Capital GroupDec. 9, 2013
76Glenda M. Schwarz, Vice President and ControllerConocoPhillips CompanyDec. 10, 2013
77James E. Copeland, Jr., CPA, Chair of the Audit & Finance CommitteeConocoPhillips CompanyDec. 5, 2013
78Vanessa C. L. Chang, Chair of the Audit CommitteeEdison International and Southern California Edison Company Dec. 10, 2013
79Citrin Cooperman & Company, LLPDec. 10, 2013
80J. Michael Kirkland, PresidentNew York State Society of CPAs (NYSSCPA)Dec. 10, 2013
81Glenn P. Barba, Vice President, Controller and Chief Accounting OfficerCMS Energy Corporation and Consumers Energy CompanyDec. 10, 2013
82Bruce D. Sullivan, Chairman of the Audit Committee; Scott W. Holmes, Executive Vice President and Chief Financial Officer; David L. Travis, Senior Vice President and Chief Accounting OfficerHealthcare Realty TrustDec. 10, 2013
83Donald J. Seibel, Chief Financial Officer; Tony J. Aldridge, Accounting Vice President FBL Financial Group, Inc.Dec. 10, 2013
84Luca Maestri, Vice President and Corporate Controller; Joel Greenberg, Senior Director and Assistant ControllerApple, Inc.Dec. 10, 2013
85James D. Frias, Chief Financial Officer, Treasurer, and Executive Vice PresidentNucor CorporationDec. 10, 2013
86James Campbell, Finance Vice President and Corporate ControllerIntel Corporation Dec. 10, 2013
87George S. Davis, Executive Vice President and Chief Financial OfficerQualcomm IncorporatedDec. 10, 2013
88Chris N. Froggatt, Vice President, Controller and Chief Accounting OfficerNextEra Energy, Inc.Dec. 10, 2013
89John Corcoran, Fund President, Senior Vice President; Robert W. Uek, Chairman, MFS Funds Board Audit CommitteeMFS Investment ManagementDec. 10, 2013
90Greg SwalwellDec. 10, 2013
91Theodore J. Mock, University of California, Riverside; Jean Bedard, Universite Laval; Paul Coram, University of Melbourne; Reza Espahbodi, Washburn University; Rick C. Warne, George Mason UniversityDec. 10, 2013
92Chris Knibb, Vice President, Chief Accounting Officer and Corporate ControllerExpress Scripts Holding CompanyDec. 10, 2013
93Carolyn D. BeaverDec. 10, 2013
94Alan Siposs, Managing DirectorFMV Capital Markets, Inc.Dec. 10, 2013
95Paige W. Pierce, President & CEORW SmithDec. 10, 2013
96Klaus-Peter Feld, Executive Director; Wolfgang P. Bohm, Director Assurance Standards, International AffairsInstitut der Wirtschaftsprufer (IDW)Dec. 11, 2013
97Andre Kilesse, President; Olivier Boutellis-Taft, Chief ExecutiveFederation of European Accountants (FEE)Dec. 11, 2013
98Steve Lucas, Audit Committee ChairTransocean Ltd.Dec. 11, 2013
99Cynthia M. Fornelli, Executive DirectorCenter for Audit QualityDec. 11, 2013
100Joseph A. Hemphill III, President/CEORegional Brokers IncDec. 11, 2013
101Eide Bailly LLPDec. 11, 2013
102Steven M. West, Chair, Audit CommitteeCisco Systems, Inc.Dec. 11, 2013
103Sayaka Sumida, Executive Board Member-Auditing StandardsThe Japanese Institute of Certified Public AccountantsDec. 11, 2013
104August J. HoerrnerTullett PrebonDec. 11, 2013
105David M. Drillock, Chief Financial OfficerCytec Industries Inc.Dec. 11, 2013
106Donna M. England, Chief Accounting OfficerDTE Energy CompanyDec. 11, 2013
107Frank Minard, Managing PartnerXT Capital PartnersDec. 11, 2013
108Donna B. DiMaria, CEO/PrincipalTessera Capital Partners, LLCDec. 11, 2013
109Joe Lydon, Managing Director, FounderGoal Consulting LLCDec. 11, 2013
110Crowe Horwath LLPDec. 11, 2013
111Brian Macnamara, Senior Vice President and Corporate ControllerHost Hotels & Resorts, Inc.Dec. 11, 2013
112Andrew PhillipsHamersley PartnersDec. 11, 2013
113Monica Daggs, Vice President Compliance, CFS AML Compliance OfficerCUSO Financial Services LP; Sorrento Pacific Financial, LLCDec. 11, 2013
114Kenneth Wolf, Chief Operating Officer and Chief Financial OfficerNatural Alternatives International, IncDec. 9, 2013
115Richard Galanti, Executive Vice President and Chief Financial OfficerCostco Wholesale CorporationDec. 11, 2013
116K. Jon Taylor, Vice President, Controller and Chief Accounting Officer FirstEnergy Corp.Dec. 11, 2013
117Bob Callaghan, PartnerPursuit Capital Marketing, LLCDec. 11, 2013
118John L. Merino, Corporate Vice President and Principal Accounting Officer; Herbert C. Nappier, Staff Vice President and Corporate ControllerFedEx CorporationDec. 11, 2013
119James Kendrick, Vice President, Accounting & Capital PolicyIndependent Community Bankers of AmericaDec. 11, 2013
120James J. Gerace, CPA, Chair, Audit and Assurance Services Committee; Elizabeth J. Sloan, CPA, Vice Chair, Audit and Assurance Services CommitteeIllinois CPA Society Dec. 11, 2013
121Robert N. Waxman, CPADec. 11, 2013
122G. Scott Speedlove, Senior Vice President and Chief Financial OfficerTesoro CorporationDec. 11, 2013
123J. Gordon Rhodes, President, Financial ConsultantRhodes Securities IncorporatedDec. 11, 2013
124Peter M. Carlson, Executive Vice President and Chief Accounting OfficerMetLife, Inc.Dec. 11, 2013
125George L. Yungman, Senior Vice President, Financial Standards; Christopher T. Drula, Vice President, Financial StandardsNational Association of Real Estate Investment TrustsDec. 11, 2013
126Chet Hebert, Chairman & CEOColorado Financial Service CorporationDec. 11, 2013
127Ray Thompson, Senior Vice President/CCO/COODorsey & Company, Inc.Dec. 11, 2013
128Pw CareyDec. 11, 2013
129John F. Murphy, Senior Vice President and Chief Accounting OfficerDIRECTVDec. 11, 2013
130Joseph M. Lawless, PresidentSentinel Brokers Company, Inc.Dec. 11, 2013
131Joseph A. Maffia, CPA, ProfessorHunter College Graduate ProgramDec. 11, 2013
132Deloitte & Touche LLPDec. 11, 2013
133Donald A. Zakrowski, Vice President, Finance and Chief Accounting OfficerEli Lilly and CompanyDec. 11, 2013
134Steve Howarth, Vice President Corporate Audit; Mary Wilcox, Vice President & Chief Accounting OfficerMedtronic, Inc.Dec. 11, 2013
135Brian FitzgibbonFitzgibbon Toigo & Co. LLCDec. 11, 2013
136Amy Beattie, C.O.O.Sorrento Pacific Financial, LLCDec. 11, 2013
137Deborah Castiglioni, CEOCutter & Company, Inc.Dec. 11, 2013
138Chris Charles, PresidentWulff, Hansen & Co.Dec. 11, 2013
139Glenn Bradley, CPA, Chair, Emerging Standards CommitteeKentucky Society of Certified Public AccountantsDec. 11, 2013
140Charles L. Jacobson, Assistant Controller and Chief AccountantPraxair, Inc.Dec. 11, 2013
141Robert Glenn Hubbard, Co-Chair; John L. Thornton, Co-Chair; Hal S. Scott, DirectorCommittee on Capital Markets RegulationDec. 11, 2013
142Sam Eldessouky, Senior Vice President, Controller and Chief Accounting OfficerTyco International Ltd.Dec. 11, 2013
143PricewaterhouseCoopers LLPDec. 11, 2013
144Susan Ferris Wyderko, President, CEOMutual Fund Directors ForumDec. 11, 2013
145Bruce J. Nordstrom, PresidentNordstrom & Associates, P.C.Dec. 10, 2013
146Robert W. Fisher, Director of Financial ReportingWashington Real Estate Investment TrustDec. 11, 2013
147Ken Daly, President and CEO; Reatha Clark King, ChairNational Association of Corporate DirectorsDec. 11, 2013
148Davis Polk & Wardwell LLPDec. 11, 2013
149Kevin L. Cook, Senior Vice President, Corporate ControllerBooz Allen HamiltonDec. 11, 2013
150Vincent Sorgi, Vice President & ControllerPPL CorporationDec. 11, 2013
151Wendy C. Arlin, Senior Vice President, Controller; D. Andy Meeting, Vice President, Financial ReportingL Brands, Inc.Dec. 11, 2013
152James R. Dalkin, Director, Financial Management and AssuranceUnited States Government Accountability Office (GAO)Dec. 11, 2013
153Richard J. Dahl, Chairman, Audit CommitteeIDACORP, Inc.; Idaho Power CompanyDec. 11, 2013
154Darrel T. Anderson, Executive Vice President, Administrative Services and Chief Financial Officer; President and Chief Financial OfficerIDACORP, Inc.; Idaho Power CompanyDec. 11, 2013
155BDO USA, LLPDec. 11, 2013
156Sullivan & Cromwell LLPDec. 11, 2013
157Tammy S. Mitchell, Vice President & Corporate ControllerTRW Automotive Holdings Corp.Dec. 11, 2013
158Jill E. Aebker, Executive Vice President, General Counsel & Corporate SecretaryTim Hortons Inc.Dec. 11, 2013
159Michael J. Stephan, Vice President-Corporate ControllerAutoNation, Inc.Dec. 11, 2013
160Grant Thornton LLPDec. 11, 2013
161Roger K. Newport, Vice President, Finance and Chief Financial Officer; Gregory A. Hoffbauer, Controller and Chief Accounting OfficerAK Steel CorporationDec. 11, 2013
162Barbara Roper, Director of Investor ProtectionConsumer Federation of AmericaDec. 11, 2013
163Janelle Tzanetakos, Director, Financial Reporting and Technical AccountingCoca-Cola Enterprises, Inc.Dec. 11, 2013
164CohnReznick LLPDec. 11, 2013
165Bernard F. Pliska, Vice President, Corporate Controller, Principal Accounting OfficerNike, Inc.Dec. 11, 2013
166Brad Kimbrough, Executive Vice President, Controller and Chief Accounting OfficerRegions Financial CorporationDec. 11, 2013
167Mayer Hoffman McCann P.C.Dec. 11, 2013
168Katharine E Bagshaw FCAThe Institute of Chartered Accountants in England and Wales (ICAEW)Dec. 11, 2013
169Brent A. Woodford, Senior Vice President, Planning and ControlThe Walt Disney CompanyDec. 11, 2013
170Kevin M. McNamara, Director and Audit Committee Chairman; Dennis Leatherby, Executive Vice President and Chief Financial OfficerTyson Foods, Inc.Dec. 11, 2013
171Colette Rustad, Senior Vice President and Controller; Wendy Louie, Vice President, ReportingGoldcorp, Inc.Dec. 11, 2013
172Raymond R. Quintin, CPA, Technical Director of A&A Professional PracticesCherry Bekaert LLPDec. 11, 2013
173Michael L. Gullette, Vice President-Accounting and Financial ManagementAmerican Bankers AssociationDec. 11, 2013
174Ronald P. Badie; Joseph C. Berenato; Vanessa C. L. Chang; Leonard R. Fuller; William D. Jones; James C. Miller III; Frank M. Sanchez American FundsDec. 11, 2013
175Amy B.R. Lancellotta, Managing Director; Gregory M. Smith, Senior Director-Fund AccountingIndependent Directors Council; Investment Company InstituteDec. 11, 2013
176Thurman K. Case, Chief Financial OfficerCirrus Logic Inc.Dec. 11, 2013
177Henry A. Ingalls, Director, SEC Reporting and GAAP AnalysisPNM Resources, Inc.Dec. 11, 2013
178Marion G. Wrobel, Vice-President, Policy and OperationsCanadian Bankers AssociationDec. 11, 2013
179KPMG LLPDec. 11, 2013
180Mike Monahan, Senior Director, Accounting PolicyAmerican Council of Life InsurersDec. 11, 2013
181Trevor I. Mihalik, Senior Vice President, Controller and Chief Accounting OfficerSempra EnergyDec. 11, 2013
182Kenneth B. Robins, Treasurer, Fidelity Equity and High Income Funds; Adrien Deberghe, Treasurer, Fidelity Sector Portfolios; Stephanie Dorsey, Treasurer, Fidelity Fixed Income and Asset Allocation Funds; Jeffrey Jarczyk, EVP, Chief Accounting Office FMRFMR LLC (Fidelity Investments)Dec. 11, 2013
183Richard F. McMahon, Jr., Vice PresidentEdison Electric InstituteDec. 11, 2013
184Glenn W. Reed, Managing Director, Strategy and Finance GroupVanguardDec. 11, 2013
185Nicholas J. Satriano, Chief AccountantFederal Housing Finance AgencyDec. 11, 2013
186David Wagner, Executive Managing Director and Head of Finance AffairsThe Clearing House Association L.L.C.Dec. 11, 2013
187Sheri M. Morris, Senior Director and Head of U.S. Fund AdministrationInvesco Advisers, Inc.Dec. 11, 2013
188Patrick T. Mulva, Vice President and ControllerExxon Mobil CorporationDec. 11, 2013
189Mari Buechner, President & CEOCoordinated Capital Securities, Inc.Dec. 11, 2013
190Sandra PowersARK Global LLCDec. 11, 2013
191Liz Collins, V.P. OperationsFinancial Telesis Inc.Dec. 11, 2013
192Jonathan Curtis, Managing DirectorBridge Street AdvisorsDec. 11, 2013
193Robert D. Ferraro, Vice-PresidentTeachers Financial Investment CorporationDec. 11, 2013
194Melanie Pinto, Director of Accounting Policy; Jayne Stewart, Chief Accounting OfficerAnnaly Capital Management, Inc.Dec. 11, 2013
195James Hoffmeister, Global Corporate ControllerVisa Inc.Dec. 11, 2013
196Eleanor C. SullivanDenning and Company, LLCDec. 11, 2013
197Jeanne MontagueBarnard/Montague Capital AdvisorsDec. 11, 2013
198Steven V. Wilkinson, Chair of the Audit CommitteeEntergy CorporationDec. 11, 2013
199Wolf & Company, P.C.Dec. 11, 2013
200Elizabeth L. CraneQ AdvisorsDec. 11, 2013
201Daniel H. Veatch, Managing Director and Chief Compliance OfficerGCA Savvian AdvisorsDec. 11, 2013
202Rick Dahl, EVP, Sorrento Pacific Financial, LLC; Chief Compliance Officer, CUSO Financial Services, LPDec. 11, 2013
203Phillip G. Goff, Senior Vice President, Funds TreasurerTIAA-CREFDec. 11, 2013
204Ron M. Lissak, Managing PartnerCatapult Advisors LLCDec. 11, 2013
205Joseph V. Carcello, EY and Business Alumni Professor, Executive Director-Corporate Governance CenterThe University of TennesseeDec. 11, 2013
206Joseph R. Bronson, Audit Committee ChairmanMaxim Integrated Products, Inc.Dec. 11, 2013
207Matthew J. Foehr, Vice President and ComptrollerChevron CorporationDec. 11, 2013
208Gilbert F. VietsDec. 11, 2013
209Stephen J. Cosgrove, Chairman, Committee on Corporate ReportingFinancial Executives InternationalDec. 11, 2013
210Andrea Forster, Corporate Controller, Principal Accounting OfficerMasterCard IncorporatedDec. 11, 2013
211Monty Garrett, Vice President-FinanceVerizon Communications Inc.Dec. 11, 2013
212Stacy HavenerHavener Capital Partners LLCDec. 12, 2013
213Steven RubensteinArrow Investments, Inc.Dec. 12, 2013
214Deborah M. Higgins, PresidentHiggins Capital Management, Inc.Dec. 12, 2013
215Donald C. BertucioGrandFund Investment Group, LLCDec. 12, 2013
216Mike Sladky, Account ExecutiveWoodruff-Sawyer & Co.Dec. 12, 2013
217John CornishDec. 12, 2013
218Stewart M. KimPGP Capital Advisors, LLCDec. 12, 2013
219Yves Nicolas, President, CNCC; Joseph Zorgniotti, President, CSOECCompagnie Nationale des Commissaires Aux Comptes (CNCC), Conseil Superieur de l'Ordre des Experts-Comptables (CSOEC)Dec. 13, 2013
220Michael R. Young, Chair, Committee on Financial ReportingAssociation of the Bar of the City of New YorkDec. 9, 2013
221Richard J. Noechel, Vice President and ControllerThe Goodyear Tire & Rubber CompanyDec. 11, 2013
222Jeff Mahoney, General CounselCouncil of Institutional InvestorsDec. 16, 2013
223R. Craig Owen, Senior Vice President and Chief Financial Officer; Josh C. Anders, Vice President and ControllerSouthwestern Energy CompanyDec. 11, 2013
224Robert Reilly, Executive Vice President and Chief Financial Officer; Gregory Kozich, Senior Vice President and ControllerPNC Financial Services Group, Inc.Dec. 17, 2013
225Richard J. Schlueter, Vice President, Controller and Chief Accounting OfficerEmersonDec. 17, 2013
226Lawrence J. Salva, Senior Vice President, Chief Accounting Officer and Controller; Leonard J. Gatti, Vice President, Financial ReportingComcast CorporationDec. 18, 2013
227J. Michael Cook, Chairman of the Audit CommitteeComcast CorporationDec. 18, 2013
228Ernst & Young LLPDec. 18, 2013
229Peter ClapmanDec. 5, 2013
230Brian Hunt, FCPA, FCA, Chief Executive OfficerCanadian Public Accountability BoardDec. 18, 2013
231Cleary Gottlieb Steen & Hamilton LLPDec. 23, 2013
232Kurt N. Schacht, JD, CFA, Managing Director, Standards & Financial Markets Integrity Division; Ashwinpaul C. Sondhi, Chair, Corporate Disclosure Policy CouncilCFA InstituteDec. 30, 2013
233Darla C. Stuckey, SVP, Policy & AdvocacySociety of Corporate Secretaries & Governance ProfessionalsJan. 21, 2014
234Charles H. Noski, Chairman; Dina Dublon; Stephen J. Luczo; Dr. Helmut PankeAudit Committee of the Board of Directors, Microsoft CorporationJan. 20, 2014
235Cynthia M. Fornelli, Executive DirectorCenter for Audit QualityJan. 30, 2014
236Robert F. Storch, Federal Deposit Insurance Company; 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 CurrencyFederal Deposit Insurance Corporation; Board of Governors of the Federal Reserve System; National Credit Union Administration; Office of the Comptroller of the CurrencyFeb. 6, 2014
237Anne Sheehan, Director of Corporate GovernanceCalifornia State Teachers' Retirement SystemFeb. 11, 2014
238Michael P. McCauley, Senior Officer, Investment Programs and GovernanceState Board of Administration of FloridaFeb. 26, 2014
239Gregory M. Smith, Senior Director - Fund AccountingInvestment Company InstituteFeb. 27, 2014
240Jennifer Paquette, Chief Investment OfficerColorado Public Employees' Retirement AssociationFeb. 27, 2014
241Philip JohnsonMarch 14, 2014
242Jeff Mahoney, General CounselCouncil of Institutional InvestorsApril 10, 2014
243Steven P. Rasche, Chief Financial OfficerThe Laclede Group, Inc.April 23, 2014
244Michael W. Bell, Executive Vice President and Chief Financial OfficerState Street CorporationMay 2, 2014
245D. Keith Bell, Senior Vice President Accounting PolicyThe Travelers Companies, Inc.May 2, 2014
246Anne Simpson, Senior Portfolio Manager, Director of Global GovernanceCalifornia Public Employees' Retirement System (CalPERS)May 2, 2014
247Pw CareyMay 2, 2014
248Cynthia M. Fornelli, Executive DirectorCenter for Audit Quality (CAQ)June 19, 2014
 

 Comment Letters (Concept Release)

 
No.
Author
Company/Organization
Date
1Cynthia M. Fornelli, Executive DirectorCenter for Audit Quality (CAQ)June 28, 2011
2Douglas D. Hawkes, CPA, Audit PartnerHansen, Barnett & Maxwell, P.C.July 1, 2011
3James L. Fuehrmeyer, Jr. MBA, CPA, Associate Teaching ProfessorUniversity of Notre Dame, Mendoza College of BusinessJuly 5, 2011
4Stephen A. ZeffRice UniversityJuly 11, 2011
5Chris Barnard, ActuaryJuly 21, 2011
6Dennis R. Beresford, Ernst & Young Executive Professor of AccountingThe University of Georgia, J. M. Tull School of AccountingJuly 21, 2011
7Ralph S. SaulJuly 22, 2011
8BerryDunnAug. 5, 2011
9Mike Mayo, CFA; Chris Spahr, CFAAug. 24, 2011
10Auditing Standards Committee, Auditing Section - American Accounting AssociationSept. 1, 2011
11Robert P. Bedwell, CPA, Chair, Accounting Principles and Auditing Standards Committee; Deborah R. Fabbri, CPA; Edward Eager, CPAFlorida Institute of Certified Public Accountants (FICPA)July 15, 2011
12Arthur SiegelSept. 8, 2011
13Gilbert F. VietsSept. 9, 2011
14Tom Quaadman, Vice PresidentU.S. Chamber of Commerce, Center for Capital Markets Competitiveness (CCMC) Sept. 14, 2011
15Jeff Mahoney, General CounselCouncil of Institutional InvestorsSept. 19, 2011
16Arthur J. Radin, CPARadin, Glass & Co., LLPSept. 19, 2011
17Matthew J. Foehr, Vice President and ComptrollerChevron CorporationSept. 21, 2011
18Harvey L. Wagner, Vice President, Controller and Chief Accounting OfficerFirstEnergySept. 23, 2011
19Paula M. Young, CPA, Leader, Accounting and Auditing Standards Interest GroupNew Jersey Society of Certified Public Accountants (NJSCPA)Sept. 22, 2011
20Michael HemingwaySept. 24, 2011
21Thomas P. O'Connor, Certified Public AccountantSept. 30, 2011
22Scott E. Green, CPA, CMASept. 26, 2011
23Allan Cohen, Financial Reporting Committee; Irvin Andre Alexander, III, Small Business Financial & Regulatory Affairs CommitteeInstitute of Management AccountantsSept. 22, 2011
24Victoria D. Harker, Executive Vice President and Chief Financial OfficerThe AES CorporationSept. 26, 2011
25Howard B. Levy, Sr. Principal and Director, Technical ServicesPiercy Bowler Taylor & Kern, Certified Public AccountantsSept. 26, 2011
26BKD, LLPSept. 26, 2011
27Robert K. Gudbranson, Senior Vice President and Chief Financial OfficerINVACARESept. 8, 2011
28Charles L. Jacobson, Assistant Controller and Chief AccountantPraxair, Inc.Sept. 27, 2011
29Mary Ellen Oliverio, CPASept. 24, 2011
30Susan K. Tonner, Assistant Vice President, Acquisition PolicyAerospace Industries Association (AIA)Sept. 27, 2011
31Loretta V. Cangialosi, Senior Vice President and ControllerPfizer Inc.Sept. 27, 2011
32Richard E. Piluso, President; Michele Amato; Robert W. Berliner; Jan C. Herringer; Julian E. Jacoby; Renee Mikalopas-Cassidy; William M. Stocker IIINew York State Society of Certified Public Accountants (NYSSCPA)Sept. 27, 2011
33Chris N. Froggatt, Vice President, Controller and Chief Accounting OfficerNextEra Energy, IncSept. 27, 2011
34Darren Brady, ManagerHermes Equity Ownership Services LimitedSept. 28, 2011
35Edward F. Smith MBA and CPA, Adjunct ProfessorSt. John's UniversitySept. 28, 2011
36Vicki Corbett, Senior Vice President and ControllerUnum GroupSept. 28, 2011
37James J. Malerba, Executive Vice President and Corporate ControllerState StreetSept. 28, 2011
38Michael T. Daggett, CPA, Chair; David A. Costello, CPA, President & CEONational Association of State Boards of Accountancy (NASBA)Sept. 28, 2011
39John P. Rielly, Senior Vice President and Chief Financial OfficerHess CorporationSept. 28, 2011
40Bruce Winter, FCA, ChairAuditing and Assurance Standards Board (AASB)Sept. 30, 2011
41Richard J. Schlueter, Vice President & Chief Accounting OfficerEmersonSept. 28, 2011
42Rajan 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
43Mayer Hoffman McCann P.C.Sept. 28, 2011
44Vanessa C.L. ChangSept. 28, 2011
45William W. Sihler, MBA, DBA, Ronald E. Trzcinski Professor of Business AdministrationUniversity of VirginiaSept. 23, 2011
46Joseph Bronson, Principal & CEO of the Bronson Group, LLC, Chairman of the Audit Committee, Maxim Integrated Products, Inc.Maxim Integrated Products, Inc.Sept. 27, 2011
47Lee White, Executive General Manager - MembersThe Institute of Chartered Accountants in AustraliaSept. 28, 2011
48Financial Reporting Council (FRC)Sept. 29, 2011
49Robert J. Sonnelitter, CPASept. 28, 2011
50James Kendrick, Vice President, Accounting & Capital PolicyIndependent Community Bankers of America (ICBA)Sept. 29, 2011
51Carol B. Tomé, Chief Financial Officer & EVP - Corporate ServicesThe Home Depot, Inc.Sept. 29, 2011
52Everardo 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
53Hon. Barbara H. Franklin, Chairman; Kenneth Daly, President and CEONational Association of Corporate Directors (NACD)Sept. 27, 2011
54Lawrence Boysen, Senior Vice President and Corporate ControllerCNA Financial Corporation (CNA)Sept. 29, 2011
55Elyse Douglas, Executive Vice President and Chief Financial OfficerThe Hertz CorporationSept. 29, 2011
56McGladrey & Pullen, LLPSept. 29, 2011
57Douglas J. Anderson, CPA, CIASept. 29, 2011
58Howard Sibelman, Chair, Accounting Principles and Auditing Standards CommitteeCalifornia Society of Certified Public Accountants (CalCPA)Sept. 29, 2011
59Patti McKee, CPA, EVP, Chief Financial OfficerViewPoint BankSept. 29, 2011
60Glenn P. Barba, Vice President, Controller and Chief Accounting OfficerCMS Energy Corporation and Consumers Energy CompanySept. 29, 2011
61Jennifer Paquette, Chief Investment OfficerColorado Public Employees' Retirement Association (Colorado PERA)Sept. 29, 2011
62Crowe Horwath LLPSept. 29, 2011
63Certain members of the PCAOB's Investor Advisory GroupSept. 29, 2011
64Joseph R. Bronson, Chair, Audit Committee of the Board of Directors; John W. Prosser, Jr., Executive Vice President, Finance and AdministrationJacobs Engineering Group Inc.Sept. 29, 2011
65Tomasz WalkoszSept. 29, 2011
66Jose Simon, Vice President and Controller, Piedmont Natural Gas, Chairman of the American Gas Association Accounting Advisory CouncilAmerican Gas Association (AGA)Sept. 29, 2011
67Diane L. Ford, Vice President and Corporate ControllerIntegrys Energy Group, Inc.Sept. 29, 2011
68Patrick T. Mulva, Vice President and ControllerExxon Mobile CorporationSept. 29, 2011
69Alex Malley FCPA, Chief Executive OfficerCPA AustraliaSept. 30, 2011
70Suzanne Hamlet ShattoSept. 30, 2011
71Richard F. Chambers, CIA, CGAP, CCSA, President and Chief Executive OfficerInstitute of Internal Auditors (IIA)Sept. 30, 2011
72Klaus-Peter Feld, Executive Director; Wolfgang P. Böhm, Director, International AffairsInstitute Der WirtschaftsprüferSept. 30, 2011
73James D. Frias, Chief Financial Officer, Treasurer and Executive Vice PresidentNucor CorporationSept. 30, 2011
74John Doyle, Vice President & ComptrollerLiberty Mutual GroupSept. 30, 2011
75Richard F. McMahon, Jr., Vice PresidentEdison Electric InstituteSept. 30, 2011
76John M. Ferrari, Chief Financial Officer and TreasurerUnited Therapeutics CorporationSept. 30, 2011
77KPMG LLPSept. 30, 2011
78Michal J. McGuire, Chief Financial OfficerEndurance Specialty Holdings Ltd.Sept. 30, 2011
79Philip Johnson, FEE PresidentFederation of European Accountants (FEE)Sept. 30, 2011
80William C. Hines, Chair, Financial Reporting Committee, Risk Management and Financial Reporting CouncilAmerican Academy of ActuariesSept. 30, 2011
81Marsha A. Schulte, Vice President, Finance and ControllerRockwell Collins, Inc.Sept. 30, 2011
82Dorothy A. Berry, Chair, IDC Governing CouncilIndependent Directors Council (IDC)Sept. 30, 2011
83Gerald W. McEntee, International PresidentAmerican Federation of State, County and Municipal Employees (AFSCME)Sept. 30, 2011
84James R. Dalkin, Director, Financial Management and AssuranceUnited States Government Accountability Office (GAO)Sept. 30, 2011
85Dr. Peter Baumgartner, Chair Executive Committee; Denise Laufer, Policy ManagerSwissHoldingsSept. 30, 2011
86Kevin V. Wydra, CPA, Chair, Audit and Assurance Services Committee; James J. Gerace, CPA, Vice Chair, Audit and Assurance Services CommitteeIllinois CPA SocietySept. 30, 2011
87Gregory M. Smith, Director - Operations/Fund AccountingInvestment Company InstituteSept. 30, 2011
88Tammy S. Mitchell, Vice President & Corporate ControllerTRW Automotive Holdings Corp.Sept. 30, 2011
89Jack T. Ciesielski, CPA, CFA, PresidentR.G. Associates, Inc.Sept. 30, 2011
90Bernard G. Dvorak, Senior Vice President & Co-Chief Financial OfficerLiberty Global, Inc. (LGI)Sept. 30, 2011
91Brian M. Beattie, Chief Financial Officer; Sujit Kankanwadi, Director, AccountingSynopsys, Inc.Sept. 30, 2011
92PricewaterhouseCoopers LLCSept. 30, 2011
93David W. Lambert, Senior Vice President and Chief Financial OfficerPlum Creek Timber Company, Inc.Sept. 30, 2011
94Stuart B. Burgdoerfer, Executive Vice President, Chief Financial Officer; Wendy C. Arlin, Senior Vice President, Corporate ControllerLimited Brands, Inc.Sept. 29, 2011
95Kenneth N. Heintz, Corporate Vice President, Controller and Chief Accounting OfficerNorthrop GrummanSept. 29, 2011
96Carleen C. Kohut, Chief Operating OfficerNational Retail FederationSept. 30, 2011
97Cynthia M. Fornelli, Executive DirectorCenter for Audit Quality (CAQ)Sept. 30, 2011
98Anne G. Waleski, Vice President, Chief Financial Officer and TreasurerMarkel CorporationSept. 28, 2011
99D. Paul Dascoli, Senior Vice President, Chief Financial and TreasurerExpress, Inc.Sept. 30, 2011
100Vincent Sorgi, Vice President and ControllerPPL CorporationSept. 30, 2011
101Alan F. Eisenberg, Executive Vice President, Emerging Companies and Business DevelopmentBiotechnology Industry Organization (BIO)Sept. 30, 2011
102BDO USA, LLPSept. 30, 2011
103Damon A. Silvers, Director of Policy & Special CounselAmerican Federation of Labor and Congress of Industrial Organizations (AFL-CIO)Sept. 30, 2011
104Deloitte & Touche LLPSept. 30, 2011
105Thomas R. Donahue, Chief Financial Officer; Denis McAuley III, Principal Accounting Officer; Sally Lion, Manager, External ReportingFederated Investors, Inc.Sept. 30, 2011
106Rosen Seymour Shapss Martin & Company LLPSept. 28, 2011
107Casey Chroust, Executive Vice President, Retail OperationsRetail Industry Leaders Association (RILA)Sept. 30, 2011
108Nicholas J. Satriano, Chief Accountant, Federal Housing Finance AgencyFederal Housing Finance Agency (FHFA)Sept. 30, 2011
109Kenneth 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 OfficerFMR LLC (Fidelity)Sept. 30, 2011
110Martin Fenton, ChairmanSenior Resource Group (SRG)Sept. 30, 2011
111Matthew J. Peel, CPA, Director of Accounting ResearchCole Real Estate InvestmentsSept. 30, 2011
112Richard H. Fleming, Executive Vice President and Chief Financial OfficerUSG CorporationSept. 30, 2011
113Scott D. Hamilton, Senior Vice President and Chief Accounting OfficerCC Media Holdings, Inc.Sept. 29, 2011
114Al Swanson, Executive Vice President and Chief Financial Officer; Don O'Shea, Chief Accounting OfficerPAA Natural Gas StorageSept. 29, 2011
115Arnold C. Hanish, Vice President, Finance and Chief Accounting OfficerEli Lilly and Company (Lilly)Sept. 30, 2011
116Fatima AlaliCalifornia State University FullertonSept. 24, 2011
117Paula A. Kuykendall, Senior Vice President and Chief Accounting OfficerHilton Worldwide, Inc.Sept. 30, 2011
118Michael L. Gullette, Vice President - Accounting and Financial ManagementAmerican Bankers Association (ABA)Sept. 30, 2011
119Arlen O. Glenewinkel, Vice President and ControllerTesoro CorporationSept. 30, 2011
120Sullivan & Cromwell LLPSept. 30, 2011
121Betsy Rafael, Vice President and Corporate ControllerApple Inc.Sept. 30, 2011
122James 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 CompanySept. 30, 2011
123Henry A. Ingalls, Director, SEC Reporting and GAAP AnalysisPNM Resources, Inc.Sept. 30, 2011
124Bernard F. Pliska, Vice President, Corporate Controller, Principal Accounting OfficerNIKE, Inc.Sept. 30, 2011
125Peter M. Carlson, Executive Vice President and Chief Accounting OfficerMetLife, Inc.Sept. 30, 2011
126Philip B. Pacino, CPA, Chairman, Accounting Principles and Auditing Procedures CommitteeMassachusetts Society of Certified Public Accountants, Inc.Sept. 30, 2011
127Grant Thornton LLPSept. 30, 2011
128Steven E. Buller, Managing DirectorBlackRock Inc.Sept. 30, 2011
129Kevin A. Nowlan, Vice President and ControllerMeritor, Inc.Sept. 30, 2011
130Ernst & Young LLPSept. 30, 2011
131Katharine E Bagshaw FCA, ICAEW Audit and Assurance FacultyThe Institute of Chartered Accountants in England and Wales (ICAEW)Sept. 30, 2011
132Loretta V. Cangialosi, Chair, Committee on Corporate ReportingFinancial Executives International (FEI)Sept. 30, 2011
133Stacy Loretz-Congdon, Chief Financial Officer; Christopher Miller, Chief Accounting OfficerCore Mark Holding Company, Inc.Sept. 30, 2011
134James Campbell, Vice President, Corporate ControllerIntel CorporationSept. 30, 2011
135Brian Bluhm, CPA, Director of Assurance ServicesEide Bailly LLPSept. 30, 2011
136Kurt P. Kuehn, Chief Financial OfficerUnited Parcel Service, Inc. (UPS)Sept. 27, 2011
137Paul Rohan, CPA, Partner, Director of Financial Reporting and Quality ControlUHY LLPSept. 29, 2011
138Paul G. Haaga, Jr., Chairman of the BoardCapital Research and Management CompanySept. 29, 2011
139David York, Head of Auditing PracticeAssociation of Chartered Certified Accountants (ACCA)Sept. 30, 2011
140Ashley Vandiar, Project Director - Assurance, Ethics and Members AdviceThe South African Institute of Chartered Accountants (SAICA)Oct. 3, 2011
141John A Park, Corporate ControllerBank of New York Mellon Corporation (BNY Mellon)Sept. 30, 2011
142Joseph M. Buonaiuto, Senior Vice President & Chief Accounting OfficerAmerican Electric Power Company, Inc. (AEP)Sept. 30, 2011
143Kurt N. Schacht, JD, CFA, Managing Director, Standards & Financial Markets Integrity Division; Gerald I. White, CFA, Chair, Corporate Disclosure Policy CouncilCFA InstituteSept. 30, 2011
144John N. Iannuccillo, Vice President, Research AnalystDodge & CoxSept. 30, 2011
145Jamie C. Wohlert, CPA, 2011-2012 Chair, VSCPA Accounting & Auditing Advisory CommitteeVirginia Society of Certified Public Accountants (VSCPA)Oct. 5, 2011
146William H. Baribault, ChairmanOakwood EnterprisesOct. 6, 2011
147Brian Hunt, FCA, Chief Executive OfficerCanadian Public Accountability Board (CPAB)Oct. 6, 2011
148Gus Sauter, Managing Director and Chief Investiment Officer; Glenn Reed, Managing Director, Strategy and Finance GroupVanguardOct. 12, 2011
149Cleary Gottlieb Steen & Hamilton LLPOct. 14, 2011
150Anne Simpson, Senior Portfolio Manager, Investment Office, Head of Corporate GovernanceCalifornia Public Employees' Retirement System (CalPERS)Oct. 20, 2011
151Robert 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 CurrencyFederal Deposit Insurance Corporation; Board of Governors of the Federal Reserve System; National Credit Union Administration; Office of the Comptroller of the CurrencyNov. 7, 2011
152Nicolas Grabar, Chair; Adam E. Fleisher, SecretaryThe Financial Reporting Committee and the Securities Regulation Committee of the Association of the Bar of the City of New YorkOct. 7, 2011
153Latosha Dickinson, CPA, Vice President, Controller of Financial ReportingNorthrim BankDec. 1, 2011
154Scott E. Kuechle, Executive Vice President & Chief Financial OfficerGoodrich CorporationDec. 13, 2011
155Robert B. Lamm, Chair, Securities Law CommitteeSociety of Corporate Secretaries & Governance ProfessionalsDec. 20, 2011
 

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