Comment Letters for Docket 046

 Comment Letters (Concept Release)

No.
Author
Company/Organization
Date
1Thomas Heaton Spitters, CPAJan. 3, 2020
2Dorsey L. Baskin, Jr., CPAJan. 8, 2020
3Robert A. Conway, CPAJan. 15, 2020
4Robert A. Conway, CPAJan. 24, 2020
5Nancy J. Schroeder, CPA, Chair, Financial Reporting CommitteeInstitute of Management AccountantsFeb. 26, 2020
6Scott Cosentine, CPA, Chair, Audit and Assurance Services Committee; Genevra D. Knight, CPA, Vice Chair, Audit and Assurance Services CommitteeIllinois CPA SocietyMarch 9, 2020
7Laurie J. Tish, CPA, Chair; Ken L. Bishop, President and CEONational Association of State Boards of AccountancyMarch 11, 2020
8Douglas R. Carmichael, Ph.D., CPA, Eli and Claire Mason Professor; Thomas J. Ray, CPA, Distinguished LecturerBaruch College, CUNYMarch 13, 2020
9RSM US LLPMarch 13, 2020
10Catherine Ide, CPA, Senior Managing Director of Professional Practice and Member ServicesCenter for Audit QualityMarch 16, 2020
11Baker Tilly Virchow Krause, LLPMarch 16, 2020
12ICAEWMarch 16, 2020
13Florin Toma, President; Olivier Boutellis-Taft, Chief ExecutiveAccountancy EuropeMarch 16, 2020
14Barbara Roper, Director of Investor ProtectionConsumer Federation of AmericaMarch 16, 2020
15Melanie Sack, Executive Director; Gillian Waldbauer, Head of International AffairsInstitut der Wirtschaftsprufer (IDW)March 16, 2020
16Kerrie Waring, Chief Executive OfficerInternational Corporate Governance NetworkMarch 16, 2020
17Grant Thornton LLPMarch 16, 2020
18BDO USA, LLPMarch 16, 2020
19Prat Bhatt, Chairman, Committee on Corporate ReportingFinancial Executives InternationalMarch 16, 2020
20KPMG LLPMarch 16, 2020
21Ernst & Young LLPMarch 16, 2020
22James R. Dalkin, Director, Financial Management and AssuranceUnited States Government Accountability Office (GAO)March 16, 2020
23Moss Adams LLPMarch 16, 2020
24Brandon J. Rees, Deputy Director, Corporations and Capital MarketsAmerican Federation of Labor and Congress of Industrial Organizations (AFL-CIO)March 16, 2020
25Crowe LLPMarch 16, 2020
26Erik Rust, DirectorU.S. Chamber of Commerce, Center for Capital Markets CompetitivenessMarch 16, 2020
27Jean-Luc Barlet, Chief Compliance OfficerMAZARSMarch 16, 2020
28Auditing Standards Committee, Auditing SectionAmerican Accounting AssociationMarch 16, 2020
29Mazars USA LLPMarch 16, 2020
30PricewaterhouseCoopers LLPMarch 16, 2020
31Deloitte & Touche LLPMarch 16, 2020
32Auditing Standards CommitteeNew York State Society of Certified Public AccountantsMarch 17, 2020
33Colorado Public Employees' Retirement AssociationMarch 18, 2020
34Marcie Frost, Chief Executive OfficerCalifornia Public Employees' Retirement System (CalPERS)March 18, 2020
35Jeffrey P. Mahoney, General CounselCouncil of Institutional InvestorsMarch 19, 2020
36Sandra J. Peters, CPA, CFA, Senior Head, Global Financial Reporting PolicyCFA InstituteMay 11, 2020