Comment Letters for Docket 041

 Comment Letters

1Tom Hornung (Comment Withdrawn)July 2, 2015
2Robert A. Conway, CPAJuly 6, 2015
3J. Michael Cook, Chairman of the Audit Committee; Lawrence J. Salva, Executive Vice President and Chief Accounting OfficerComcast CorporationAug. 31, 2015
4Deloitte & Touche LLPSept. 2, 2015
5McGladrey LLPSept. 9, 2015
6Ross D. Fuerman, Associate Professor of AccountingSuffolk UniversitySept. 16, 2015
7Dennis R. Beresford, Executive in ResidenceJ. M. Tull School of Accounting, Terry College of Business, The University of GeorgiaSept. 16, 2015
8Jeff Mahoney, General CounselCouncil of Institutional InvestorsSept. 17, 2015
9Gilbert F. VietsSept. 21, 2015
10Chris Barnard, ActuarySept. 24, 2015
11George E. Minnich, Audit Committee ChairmanBelden, Inc.Sept. 25, 2015
12Walter C. Davenport, CPA, NASBA Chair; Ken L. Bishop, NASBA President and CEONational Association of State Boards of AccountancySept. 25, 2015
13John R. RobertsSept. 25, 2015
14Nancy J. Schroeder, CPA, ChairFinancial Reporting Committee, Institute of Management AccountantsSept. 28, 2015
15Jack T. Ciesielski, CPA, CFA, PresidentR.G. Associates, Inc.Sept. 28, 2015
16Tom QuaadmanU.S. Chamber of Commerce, Center for Capital Markets CompetitivenessSept. 28, 2015
17Amy B.R. Lancellotta, IDC Managing Director; Gregory M. Smith, ICI Senior DirectorIndependent Directors CouncilSept. 28, 2015
18Cynthia M. Fornelli, Executive DirectorCenter for Audit QualitySept. 28, 2015
19A.J. Major III, ChairAccounting Principles and Assurance Services Committee, California Society of Certified Public AccountantsSept. 28, 2015
20Professor Joseph A. Maffia, CPAAdvanced Auditing Class, Hunter College Graduate Program, Economics Department, Hunter CollegeSept. 28, 2015
21Klaus-Peter Feld, Executive Director; Gillian Waldbauer, Head of International AffairsInstitut der WirtschaftsprĂĽferSept. 29, 2015
22Frank Schneider, Chief Executive OfficerFederal Audit Oversight Authority of SwitzerlandSept. 29, 2015
23Institute of Chartered Accountants in England and WalesSept. 29, 2015
24Michael L. Gullette, Vice President - Accounting and Financial ManagementAmerican Bankers AssociationSept. 29, 2015
25Susan Ferris Wyderko, President, CEOMutual Fund Directors ForumSept. 29, 2015
26Elizabeth J. Sloan, CPA, Chair; James R. Javorcic, CPA, Vice ChairAudit and Assurance Services Committee of the Illinois CPA SocietySept. 29, 2015
27Joseph M. Falbo, Jr., PresidentNew York State Society of Certified Public AccountantsSept. 29, 2015
28Fayez Choudhury, Chief Executive OfficerInternational Federation of AccountantsSept. 29, 2015
29Zabi Rezaee, Committee ChairAuditing Standards Committee, Auditing Section of the American Accounting AssociationSept. 29, 2015
30Crowe Horwath LLPSept. 29, 2015
31Raymond J. Bromark, Chair; Jens Alder; Rohit Kapoor; Jeffrey G. KatzAudit Committee of CA, Inc.Sept. 29, 2015
32Ernst & Young LLPSept. 28, 2015
33Elliot L. Hendler, CPASept. 29, 2015
34Dixon Hughes Goodman LLPSept. 29, 2015
35Lisa A. Ritter, CPA, CFE - ChairAccounting and Auditing Procedures Committee of the Pennsylvania Institute of Certified Public AccountantsSept. 29, 2015
36Grant Thornton LLPSept. 29, 2015
37James R. Dalkin, Director, Financial Management and AssuranceU.S. Government Accountability OfficeSept. 29, 2015
38PricewaterhouseCoopers LLPSept. 29, 2015
39Rob Ward FCA AM, Head of Leadership and AdvocacyChartered Accountants Australia and New ZealandSept. 29, 2015
40Jennifer Paquette, Chief Investment OfficerColorado Public Employees' Retirement AssociationSept. 29, 2015
41Brandon J. Rees, Deputy Director, AFL-CIO Office of InvestmentAmerican Federation of Labor and Congress of Industrial OrganizationsSept. 29, 2015
42Gabe Zubizarreta, CPA, CEO, Financial Effectiveness Architect & SpeakerSilicon Valley AccountantsSept. 29, 2015
43James Andrus, Investment Manager, Global GovernanceCalifornia Public Employees' Retirement SystemSept. 29, 2015
44Vanessa C.L. ChangSept. 30, 2015
45BDO USA, LLPSept. 29, 2015
46Nik Mohd Hasyudeen Yusoff, Executive ChairmanAudit Oversight Board, Securities Commission MalaysiaOct. 1, 2015
47KPMG LLPSept. 29, 2015
48WeiserMazars LLPOct. 22, 2015
49Petr Kriz, President; Olivier Boutellis-Taft, Chief ExecutiveFederation of European AccountantsSept. 29, 2015
50Robert A. Conway, CPANov. 15, 2015