Comment Letters (Proposed Rule)

Comment Letters
No. Author Company/Organization Date
Comment Letter Number: 1 (PDF) Author Monte A. Jackel Date Nov. 20, 2022
Comment Letter Number: 2 (PDF) Author Josh Paul Company/Organization

Institute of Management Accountants

Date Jan. 3, 2023
Comment Letter Number: 3 (PDF) Author Robert A. Conway Date Jan. 4, 2023
Comment Letter Number: 4 (PDF) Author Members of the IAG Date Jan. 13, 2023
Comment Letter Number: 5 (PDF) Author Jeffrey P. Mahoney, General Counsel Company/Organization

Council of Institutional Investors

Date Jan. 19, 2023
Comment Letter Number: 6 (PDF) Author Melissa Carlisle, PhD, CPA, Assistant Professor; John D. Keyser, PhD, CPA, Assistant Professor Company/Organization

Case Western Reserve University, Weatherhead School of Management

Date Jan. 23, 2023
Comment Letter Number: 7 (PDF) Author Company/Organization

PCAOB Office of Economic and Risk Analysis

Date Jan. 24, 2023
Comment Letter Number: 8 (PDF) Author Dina El Mahdy, PhD, CFE, Associate Professor of Accounting Company/Organization

Morgan State University, Graves School of Business and Management

Date Jan. 25, 2023
Comment Letter Number: 9 (PDF) Author Jon Lukomnik Date Jan. 30, 2023
Comment Letter Number: 10 (PDF) Author Company/Organization

Public Citizen

Date Feb. 1, 2023
Comment Letter Number: 11 (PDF) Author Olivier Boutellis-Taft, Chief Executive Company/Organization

Accountancy Europe

Date Feb. 1, 2023
Comment Letter Number: 12 (PDF) Author J. Ramsey Womack III, CPA, Chair, Professional Standards Committee Company/Organization

Texas Society of Certified Public Accountants

Date Jan. 30, 2023
Comment Letter Number: 13 (PDF) Author Company/Organization

Auditing Standards Committee, Auditing Section - American Accounting Association

Date Jan. 31, 2023
Comment Letter Number: 14 (PDF) Author Company/Organization

Deloitte & Touche LLP

Date Jan. 31, 2023
Comment Letter Number: 15 (PDF) Author Company/Organization

BDO USA, LLP

Date Jan. 31, 2023
Comment Letter Number: 16 (PDF) Author Mark E. Peecher, Deloitte Professor of Accountancy; Christie Hayne, Assistant Professor of Accountancy; Yuepin (Daniel) Zhou, Assistant Professor of Accountancy; and Jeff Pickerd, Assistant Professor in Accounting Company/Organization

University of Illinois at Urbana-Champaign; and The University of Mississippi

Date Jan. 31, 2023
Comment Letter Number: 17 (PDF) Author Company/Organization

Plante & Moran, PLLC; Plante Moran, P.C.

Date Feb. 1, 2023
Comment Letter Number: 18 (PDF) Author Vanessa Teitelbaum, CPA, Senior Director, Professional Practice Company/Organization

Center for Audit Quality

Date Feb. 1, 2023
Comment Letter Number: 19 (PDF) Author Melanie Sack, Executive Director; Gillian Waldbauer, Head of International Affairs Company/Organization

Institut der Wirtschaftsprüfer

Date Feb. 1, 2023
Comment Letter Number: 20 (PDF) Author Company/Organization

FORVIS, LLP

Date Feb. 1, 2023
Comment Letter Number: 21 (PDF) Author Company/Organization

Baker Tilly US, LLP

Date Feb. 1, 2023
Comment Letter Number: 22 (PDF) Author Company/Organization

Moss Adams LLP

Date Feb. 1, 2023
Comment Letter Number: 23 (PDF) Author Richard N. Reisig, CPA, Chair; Ken L. Bishop, President and CEO Company/Organization

National Association of State Boards of Accountancy

Date Jan. 27, 2023
Comment Letter Number: 24 (PDF) Author Company/Organization

Grant Thornton LLP

Date Feb. 1, 2023
Comment Letter Number: 25 (PDF) Author Company/Organization

ICAEW

Date Feb. 1, 2023
Comment Letter Number: 26 (PDF) Author Steven M. Rothstein, Managing Director Company/Organization

Ceres Accelerator for Sustainable Capital Markets

Date Feb. 1, 2023
Comment Letter Number: 27 (PDF) Author Company/Organization

PricewaterhouseCoopers LLP

Date Feb. 1, 2023
Comment Letter Number: 28 (PDF) Author Micah Hauptman, Director of Investor Protection; Dylan Bruce, Financial Services Counsel Company/Organization

Consumer Federation of America

Date Feb. 1, 2023
Comment Letter Number: 29 (PDF) Author Company/Organization

RSM US LLP

Date Feb. 1, 2023
Comment Letter Number: 30 (PDF) Author Company/Organization

Ernst & Young LLP

Date Feb. 1, 2023
Comment Letter Number: 31 (PDF) Author Company/Organization

AARP; American Federation of State, County and Municipal Employees (AFSCME); Americans for Financial Reform Education Fund; Better Markets; Consumer Federation of America; Public Citizen; 20/20 Vision

Date Feb. 1, 2023
Comment Letter Number: 32 (PDF) Author Brandon J. Rees, Deputy Director, Corporations and Capital Markets Company/Organization

American Federation of Labor and Congress of Industrial Organizations (AFL-CIO)

Date Feb. 1, 2023
Comment Letter Number: 33 (PDF) Author Company/Organization

Crowe LLP

Date Feb. 1, 2023
Comment Letter Number: 34 (PDF) Author Company/Organization

KPMG LLP

Date Feb. 1, 2023
Comment Letter Number: 35 (PDF) Author Company/Organization

Mazars USA LLP

Date Feb. 1, 2023
Comment Letter Number: 36 (PDF) Author Company/Organization

Eide Bailly LLP

Date Feb. 1, 2023
Comment Letter Number: 37 (PDF) Author Christopher Vanover, CPA, President & Chief Auditor Company/Organization

Auvana Accountancy Corporation

Date Feb. 1, 2023
Comment Letter Number: 38 (PDF) Author Company/Organization

Johnson Global Accountancy

Date Feb. 1, 2023
Comment Letter Number: 39 (PDF) Author Maggie Kiel, Vice President, Quality Management Company/Organization

MNP LLP

Date Feb. 1, 2023
Comment Letter Number: 40 (PDF) Author Tom Quaadman, Executive Vice President Company/Organization

U.S. Chamber of Commerce, Center for Capital Markets Competitiveness

Date Feb. 1, 2023
Comment Letter Number: 41 (PDF) Author Aeisha Mastagni, Portfolio Manager Company/Organization

California State Teachers' Retirement System

Date Feb. 14, 2023
Comment Letter Number: 42 (PDF) Author Company/Organization

CohnReznick LLP

Date Mar. 3, 2023
Comment Letter Number: 43 (PDF) Author Alan J. Wilson, Chair, Law and Accounting Committee Company/Organization

American Bar Association, Business Law Section

Date Mar. 6, 2023

Comment Letters (Concept Release)

Comment Letters
No. Author Company/Organization Date
Comment Letter Number: 1 (PDF) Author Thomas Heaton Spitters, CPA Date Jan. 3, 2020
Comment Letter Number: 2 (PDF) Author Dorsey L. Baskin, Jr., CPA Date Jan. 8, 2020
Comment Letter Number: 3 (PDF) Author Robert A. Conway, CPA Date Jan. 15, 2020
Comment Letter Number: 4 (PDF) Author Robert A. Conway, CPA Date Jan. 24, 2020
Comment Letter Number: 5 (PDF) Author Nancy J. Schroeder, CPA, Chair, Financial Reporting Committee Company/Organization

Institute of Management Accountants

Date Feb. 26, 2020
Comment Letter Number: 6 (PDF) Author Scott Cosentine, CPA, Chair, Audit and Assurance Services Committee; Genevra D. Knight, CPA, Vice Chair, Audit and Assurance Services Committee Company/Organization

Illinois CPA Society

Date Mar. 9, 2020
Comment Letter Number: 7 (PDF) Author Laurie J. Tish, CPA, Chair; Ken L. Bishop, President and CEO Company/Organization

National Association of State Boards of Accountancy

Date Mar. 11, 2020
Comment Letter Number: 8 (PDF) Author Douglas R. Carmichael, Ph.D., CPA, Eli and Claire Mason Professor; Thomas J. Ray, CPA, Distinguished Lecturer Company/Organization

Baruch College, CUNY

Date Mar. 13, 2020
Comment Letter Number: 9 (PDF) Author Company/Organization

RSM US LLP

Date Mar. 13, 2020
Comment Letter Number: 10 (PDF) Author Catherine Ide, CPA, Senior Managing Director of Professional Practice and Member Services Company/Organization

Center for Audit Quality

Date Mar. 16, 2020
Comment Letter Number: 11 (PDF) Author Company/Organization

Baker Tilly Virchow Krause, LLP

Date Mar. 16, 2020
Comment Letter Number: 12 (PDF) Author Company/Organization

ICAEW

Date Mar. 16, 2020
Comment Letter Number: 13 (PDF) Author Florin Toma, President; Olivier Boutellis-Taft, Chief Executive Company/Organization

Accountancy Europe

Date Mar. 16, 2020
Comment Letter Number: 14 (PDF) Author Barbara Roper, Director of Investor Protection Company/Organization

Consumer Federation of America

Date Mar. 16, 2020
Comment Letter Number: 15 (PDF) Author Melanie Sack, Executive Director; Gillian Waldbauer, Head of International Affairs Company/Organization

Institut der Wirtschaftsprufer (IDW)

Date Mar. 16, 2020
Comment Letter Number: 16 (PDF) Author Kerrie Waring, Chief Executive Officer Company/Organization

International Corporate Governance Network

Date Mar. 16, 2020
Comment Letter Number: 17 (PDF) Author Company/Organization

Grant Thornton LLP

Date Mar. 16, 2020
Comment Letter Number: 18 (PDF) Author Company/Organization

BDO USA, LLP

Date Mar. 16, 2020
Comment Letter Number: 19 (PDF) Author Prat Bhatt, Chairman, Committee on Corporate Reporting Company/Organization

Financial Executives International

Date Mar. 16, 2020
Comment Letter Number: 20 (PDF) Author Company/Organization

KPMG LLP

Date Mar. 16, 2020
Comment Letter Number: 21 (PDF) Author Company/Organization

Ernst & Young LLP

Date Mar. 16, 2020
Comment Letter Number: 22 (PDF) Author James R. Dalkin, Director, Financial Management and Assurance Company/Organization

United States Government Accountability Office (GAO)

Date Mar. 16, 2020
Comment Letter Number: 23 (PDF) Author Company/Organization

Moss Adams LLP

Date Mar. 16, 2020
Comment Letter Number: 24 (PDF) Author Brandon J. Rees, Deputy Director, Corporations and Capital Markets Company/Organization

American Federation of Labor and Congress of Industrial Organizations (AFL-CIO)

Date Mar. 16, 2020
Comment Letter Number: 25 (PDF) Author Company/Organization

Crowe LLP

Date Mar. 16, 2020
Comment Letter Number: 26 (PDF) Author Erik Rust, Director Company/Organization

U.S. Chamber of Commerce, Center for Capital Markets Competitiveness

Date Mar. 16, 2020
Comment Letter Number: 27 (PDF) Author Jean-Luc Barlet, Chief Compliance Officer Company/Organization

MAZARS

Date Mar. 16, 2020
Comment Letter Number: 28 (PDF) Author Auditing Standards Committee, Auditing Section Company/Organization

American Accounting Association

Date Mar. 16, 2020
Comment Letter Number: 29 (PDF) Author Company/Organization

Mazars USA LLP

Date Mar. 16, 2020
Comment Letter Number: 30 (PDF) Author Company/Organization

PricewaterhouseCoopers LLP

Date Mar. 16, 2020
Comment Letter Number: 31 (PDF) Author Company/Organization

Deloitte & Touche LLP

Date Mar. 16, 2020
Comment Letter Number: 32 (PDF) Author Auditing Standards Committee Company/Organization

New York State Society of Certified Public Accountants

Date Mar. 17, 2020
Comment Letter Number: 33 (PDF) Author Company/Organization

Colorado Public Employees' Retirement Association

Date Mar. 18, 2020
Comment Letter Number: 34 (PDF) Author Marcie Frost, Chief Executive Officer Company/Organization

California Public Employees' Retirement System (CalPERS)

Date Mar. 18, 2020
Comment Letter Number: 35 (PDF) Author Jeffrey P. Mahoney, General Counsel Company/Organization

Council of Institutional Investors

Date Mar. 19, 2020
Comment Letter Number: 36 (PDF) Author Sandra J. Peters, CPA, CFA, Senior Head, Global Financial Reporting Policy Company/Organization

CFA Institute

Date May 11, 2020