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Comment Letters for Docket 038
 Approved by SEC

 
 





 

 Comment Letters (Reproposed Rule)

 
No.
Author
Company/Organization
Date
1Katharine E Bagshaw FCAThe Institute of Chartered Accountants in England and Wales (ICAEW)June 24, 2013
2Andre Kilesse, President; Olivier Boutellis-Taft, Chief ExecutiveFederation of European Accountants (FEE)June 25, 2013
3James J. Gerace, Chair, Audit and Assurance Services Committee; Elizabeth J. Sloan, Vice Chair, Audit and Assurance Services CommitteeIllinois CPA SocietyJuly 1, 2013
4J. Michael Kirkland, PresidentNew York State Society of Certified Public AccountantsJuly 2, 2013
5McGladrey LLPJuly 2, 2013
6PricewaterhouseCoopers LLPJuly 3, 2013
7BDO USA, LLPJuly 8, 2013
8Cynthia M. Fornelli, Executive DirectorCenter for Audit QualityJuly 3, 2013
9Deloitte & Touche LLPJuly 3, 2013
10Michael D. Feinstein, Chair, Accounting Principles and Auditing Standards CommitteeCalifornia Society of Certified Public AccountantsJuly 3, 2013
11Grant ThorntonJuly 3, 2013
12Auditing Standards Committee Auditing SectionAmerican Accounting AssociationJuly 3, 2013
13Klaus-Peter Feld, Executive Director; Gillian Waldbauer, Technical ManagerInstitut Der WirtschaftspruferJuly 5, 2013
14Sandra K. Brown, Chair, Professional Standards CommitteeTexas Society of Certified Public AccountantsJuly 5, 2013
15Crowe Horwath LLPJuly 8, 2013
16Pw Carey, GRC Application Security Analyst, (CISA, CISSP)July 8, 2013
17Peter M. Carlson, Executive Vice President and Chief Accounting OfficerMetLife Inc.July 8, 2013
18Robert N. Waxman, CPAJuly 8, 2013
19Ernst & Young LLPJuly 8, 2013
20KPMG LLPJuly 8, 2013
21Jennifer Paquette, Chief Investment OfficerColorado Public Employees' Retirement AssociationJuly 8, 2013
22Steven E. Buller, Managing DirectorBlackRock, Inc.July 8, 2013
23Tom Quaadman, Vice PresidentU.S. Chamber of Commerce, Center for Capital Markets CompetitivenessJuly 8, 2013
24Stephen J. Cosgrove, Chair, Committee on Corporate ReportingFinancial Executives International July 18, 2013
 

 Comment Letters (Proposed Rule)

 
No.
Author
Company/Organization
Date
1McGladrey LLPMay 4, 2012
2Brian J. Hurd, Executive Vice President, TCF National BankTCF Financial CorporationMay 9, 2012
3Howard B. Levy, Principal and Director of Technical ServicesPiercy Bowler Taylor & KernMay 9, 2012
4Alex HallsCouncil of Institutional InvestorsMay 10, 2012
5Chris Barnard, ActuaryMay 15, 2012
6Robert B. Lamm, Chair, Securities Law CommitteeSociety of Corporate Secretaries & Governance ProfessionalsMay 14, 2012
7Klaus-Peter Feld, Executive Director; Gillian Waldbauer, Technical ManagerInstitut der Wirtschaftspr├╝ferMay 15, 2012
8Paul Rohan, CPA, Partner, Director of Financial Reporting & Quality ControlUHY LLPMay 14, 2012
9Kathryn W. Kapka, CPA, CIA, CGAP, Chair, Professional Standards CommitteeTexas Society of Certified Public AccountantsMay 15, 2012
10Philip Johnson, PresidentFederation of European AccountantsMay 15, 2012
11James J. Gerace, CPA, Chair, Audit and Assurance Services Committee; Elizabeth J. Sloan, CPA, Vice Chair, Audit and Assurance Services CommitteeIllinois CPA SocietyMay 15, 2012
12Russell Goldsmith, Chairman, Midsize Bank Coalition of America, Chairman and CEO, City National BankMidsize Bank Coalition of AmericaMay 11, 2012
13Richard E. Piluso, PresidentNew York State Society of Certified Public AccountantsMay 17, 2012
14Howard Gluckman, C.P.A.May 17, 2012
15Martin LobelLobel, Novins & Lamont LLPMay 24, 2012
16Bruce J. Nordstrom, President and Certified Public AccountantNordstrom & Associates, P.C.May 21, 2012
17Cynthia M. Fornelli, Executive DirectorCenter for Audit Quality (CAQ)May 25, 2012
18Gerald W. McEntee, International PresidentAmerican Federation of State, County and Municipal Employees (AFSCME)May 29, 2012
19Gilbert F. VietsMay 30, 2012
20KPMG LLPMay 30, 2012
21Tom Quaadman, Vice PresidentU.S. Chamber of Commerce, Center for Capital Markets CompetitivenessMay 30, 2012
22Crowe Horwath LLPMay 30, 2012
23PricewaterhouseCoopers LLPMay 31, 2012
24James R. Dalkin, Director, Financial Management and AssuranceUnited States Government Accountability Office (GAO)May 31, 2012
25Plante & Moran, PLLCMay 30, 2012
26Katharine E Bagshaw FCA, Audit and Assurance FacultyInstitute of Chartered Accountants in England and Wales (ICAEW)May 31, 2012
27Grant Thornton LLPMay 31, 2012
28BDO USA, LLPMay 31, 2012
29Ernst & Young LLPMay 31, 2012
30Shawn M. Barker, Vice President and ControllerBall CorporationMay 31, 2012
31Eide Bailly LLPMay 31, 2012
32BKD, LLPMay 31, 2012
33Bartlett Naylor, Financial Policy AdvocatePublic CitizenMay 31, 2012
34Peter M. Carlson, Executive Vice President and Chief Accounting OfficerMetlifeMay 31, 2012
35Deloitte & Touche LLPMay 31, 2012
36Arnold C. Hanish, Vice President, Finance and Chief Accounting OfficerEli Lilly and CompanyJune 19, 2012
37Brandon Rees, Acting Director, Office of InvestmentAmerican Federation of Labor and Congress of Industrial Organizations (AFL-CIO)June 25, 2012