Comment Letters for Docket 044

 Comment Letters (Proposed Rule)

No.
Author
Company/Organization
Date
1Nancy J. Schroeder, CPA, Chair, Financial Reporting CommitteeInstitute of Management AccountantsAug. 9, 2017
2Bobby Franklin, President and CEONational Venture Capital AssociationAug. 22, 2017
3Olivier Boutellis-Taft, Chief ExecutiveAccountancy EuropeAug. 23, 2017
4Ken Sibley, CPA, Chair, Professional Standards CommitteeTexas Society of Certified Public AccountantsAug. 11, 2017
5Matthew J. Lombardi, Chair, Accounting Principles and Assurance Services CommitteeCalifornia Society of Certified Public AccountantsAug. 23, 2017
6Baker Tilly Virchow Krause, LLPAug. 28, 2017
7Gareth Kennedy, MAAA, ACAS, Chairperson, Financial Reporting Committee, Risk Management and Financial Reporting CouncilAmerican Academy of ActuariesAug. 29, 2017
8Deloitte & Touche LLPAug. 29, 2017
9Klaus-Peter Feld, Executive Director; Gillian Waldbauer, Head of International AffairsInstitut der WirtschaftsprüferAug. 30, 2017
10James R. Javorcic, CPA, Chair, Audit and Assurance Services Committee; Scott Cosentine, CPA, Vice Chair, Audit and Assurance Services CommitteeIllinois CPA SocietyAug. 30, 2017
11George L. Yungmann, Senior Vice President, Financial Standards; Christopher T. Drula, Vice President, Financial StandardsNational Association of Real Estate Investment TrustsAug. 30, 2017
12Telford A. Lodden, CPA, Chair; Ken L. Bishop, President and CEONational Association of State Boards of AccountancyAug. 30, 2017
13James R. Dalkin, Director, Financial Management and AssuranceU.S. Government Accountability OfficeAug. 30, 2017
14Grant Thornton LLPAug. 30, 2017
15The Institute of Chartered Accountants in England and WalesAug. 30, 2017
16BDO USA, LLPAug. 30, 2017
17Cynthia M. Fornelli, Executive DirectorCenter for Audit QualityAug. 30, 2017
18KPMG LLPAug. 30, 2017
19RSM US LLPAug. 30, 2017
20Mick Homan, Chairman, Committee on Corporate ReportingFinancial Executives InternationalAug. 30, 2017
21Dan Olds, Senior Vice President, Member Board of DirectorsRyder Scott Company, L.P.Aug. 30, 2017
22PricewaterhouseCoopers LLPAug. 30, 2017
23Tom Quaadman, Executive Vice PresidentU. S. Chamber of Commerce, Center for Capital Markets CompetitivenessAug. 30, 2017
24Crowe Horwath LLPAug. 30, 2017
25Ernst & Young LLPAug. 30, 2017
26Harvest Investments, Ltd.Aug. 30, 2017
27Paul Barnes, Managing Director, Global Leader; Greg Franceschi, Managing Director, Global Leader; David Larsen, CPA, ABV, CEIV, Managing Director; Marianna Todorova, CFA, CEIV, Managing DirectorDuff & Phelps, LLCAug. 30, 2017
28John Rosengard, PresidentEnvironmental Risk Communications, Inc.Aug. 30, 2017
29BKD LLPAug. 31, 2017
30Mazars USA LLPAug. 30, 2017
31Jeffrey P. Mahoney, General CounselCouncil of Institutional InvestorsAug. 28, 2017
32J. M. Young, Principal, Environmental SpecialistOak Advising & Consulting, Inc.Sept. 4, 2017
33Anne Sheehan, Director of Corporate GovernanceCalifornia State Teachers' Retirement SystemSept. 6, 2017
34Robert F. Storch; Joanne Wakim; Louis A. (Rusty) Thompson, Jr.Federal Deposit Insurance Corporation; Board of Governors of the Federal Reserve System; Office of the Comptroller of the CurrencySept. 20, 2017

 Comment Letters (Staff Consultation Paper)

No.
Author
Company/Organization
Date
1Nancy J. Schroeder, CPA, Chair, Financial Reporting CommitteeInstitute of Management AccountantsJuly 15, 2015
2Harvest Investments, Ltd.July 20, 2015
3Ken Lining, FCA, MAAA, EA, MBA, Consulting ActuaryJuly 21, 2015
4BKD, LLPJuly 24, 2015
5Petr Kriz, President; Olivier Boutellis-Taft, Chief ExecutiveFederation of European AccountantsJuly 27, 2015
6Michael L. Gullette, Vice President, Accounting and Financial ManagementAmerican Bankers AssociationJuly 28, 2015
7Walter C. Davenport, CPA, Chair; Ken L. Bishop, President and CEONational Association of State Boards of AccountancyJuly 28, 2015
8Howard B. Levy, Principal and Director, Technical ServicesPiercy Bowler Taylor & Kern, Certified Public AccountantsJuly 28, 2015
9Brandon J. Rees, Deputy Director, Office of InvestmentAmerican Federation of Labor and Congress of Industrial Organizations (AFL-CIO)July 29, 2015
10A. J. Major, Chair, Accounting Principles and Assurance Services CommitteeCalifornia Society of Certified Public AccountantsJuly 28, 2015
11Baker Tilly Virchow Krause, LLPJuly 24, 2015
12WeiserMazars LLPJuly 30, 2015
13Paul F. Barnes, Managing Director and Leader, Valuation Advisory Services; Jouky Chang, Managing Director, Valuation Advisory ServicesDuff & PhelpsJuly 30, 2015
14Douglas M. Winn, President and Co‐Founder; Frank Wilary, Principal and Co-FounderWilary Winn LLCJuly 30, 2015
15Deloitte & Touche LLPJuly 30, 2015
16McGladrey LLPJuly 30, 2015
17Thomas I. Selling, PhD, CPAJuly 30, 2015
18Klaus-Peter Feld, Executive Director; Gillian Waldbauer, Head of International AffairsInstitut der WirtschaftsprüferJuly 31, 2015
19Elizabeth J. Sloan, CPA, Chair, Audit and Assurance Services Committee; James R. Javorcic, CPA, Vice Chair, Audit and Assurance Services CommitteeIllinois CPA SocietyJuly 31, 2015
20Crowe Horwath LLPJuly 31, 2015
21Eide Bailly LLPJuly 31, 2015
22Joseph M. Falbo, Jr., PresidentNew York State Society of Certified Public AccountantsJuly 31, 2015
23PricewaterhouseCoopers LLPJuly 31, 2015
24BDO USA, LLPJuly 31, 2015
25Tom Quaadman, Vice PresidentCenter for Capital Markets CompetitivenessJuly 31, 2015
26Cynthia M. Fornelli, Executive DirectorCenter for Audit QualityJuly 31, 2015
27Auditing Standards Committee, Auditing SectionAmerican Accounting AssociationJuly 30, 2015
28Dixon Hughes Goodman LLPJuly 31, 2015
29Leonard Reback, MAAA, FSA, Chairperson; Lisa Slotznick, MAAA, FCAS, Chairperson; Randy Tillis, MAAA, FSA, CERA, Chairperson; John T. Stokesbury, MAAA, FSA, EA, FCA, Chairperson; Laurel Kastrup, MAAA, FSA, ChairpersonAmerican Academy of ActuariesJuly 31, 2015
30KPMG LLPJuly 31, 2015
31Diana J. Scott, CPA, Senior Consultant; Shannon Signer Landry, ASA, EA, Senior Consulting Actuary; Maria M. Sarli, FSA, EA, FCA, U.S. Retirement Resource ActuaryTowers WatsonJuly 31, 2015
32James R. Dalkin, Director, Financial Management and AssuranceU.S. Government Accountability OfficeJuly 31, 2015
33The Institute of Chartered Accountants in England and Wales (ICAEW)July 31, 2015
34Wolf & Company, P.C.July 31, 2015
35Grant Thornton LLPJuly 31, 2015
36Ernst & Young LLPJuly 31, 2015
37Kathleen K. Healy, Technical DirectorInternational Auditing and Assurance Standards BoardJuly 31, 2015
38Moss Adams LLPJuly 31, 2015
39Appraisal InstituteJuly 31, 2015
40George L. Yungmann, Senior Vice President, Financial Standards; Christopher T. Drula, Vice President, Financial StandardsNational Association of Real Estate Investment TrustsAug. 3, 2015
41Plante & Moran, PLLCAug. 11, 2015
42Donald Zakrowski, Vice President of Finance and Chief Accounting OfficerEli Lilly and CompanyAug. 25, 2015
43Fred J. NewtonOct. 5, 2015
44Bobby Franklin, President and CEONational Venture Capital AssociationOct. 29, 2015
45Cynthia M. Fornelli, Executive DirectorCenter for Audit QualityDec. 1, 2015