Staff Consultation Paper No. 2015-01: The Auditor's Use of the Work of Specialists

STATUS:      See Rulemaking Docket 044

Comments due April 20, 2015
Comments due April 20, 2015
Comments due April 20, 2015

 Consultation Paper

2015-01The Auditor's Use of the Work of SpecialistsSee Rulemaking Docket 044 

 Supplemental Materials

 Comment Letters

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