Comment Letters

Comment Letters
No. Author Company Date
Comment Letter Number: 1 (PDF) Author Patrick J. O’Brien Date Mar. 13, 2003
Comment Letter Number: 2 (PDF) Author John M. Haslbauer, Director Company

PKF

Date Mar. 17, 2003
Comment Letter Number: 3 (PDF) Author Company

Mohler, Nixon & Williams

Date Mar. 26, 2003
Comment Letter Number: 4 (PDF) Author Senator Carl Levin, Permanent Subcommittee on Investigations Company

U.S. Senate Committee on Governmental Affairs

Date Mar. 26, 2003
Comment Letter Number: 5 (PDF) Author K. Michael Conaway, NASBA Chair, and David A. Costello, President & CEO Company

National Association of State Boards of Accountancy

Date Mar. 27, 2003
Comment Letter Number: 6 (PDF) Author Hanspeter Tschäni, Head of Division, International Economic Law Company

SECO (State Secretariat for Economic Affairs) – on behalf of the Swiss Institute of Certified Accountants and Tax Consultants

Date Mar. 28, 2003
Comment Letter Number: 7 (PDF) Author Carlo Biancheri, Head of the International Relations Office, and Giuseppe Cannizzaro, Head of the Issuers Division Company

CONSOB (Commissione Nazionale per le Società e la Borsa)

Date Mar. 28, 2003
Comment Letter Number: 8 (PDF) Author Naohiko Matsuo, Director for International Financial Markets Company

Financial Services Agency, Government of Japan

Date Mar. 28, 2003
Comment Letter Number: 9 (PDF) Author G.A. Smit RA, Chief Executive Company

NIVRA – Koninklijk Nederlands Instituut van Registeraccountants

Date Mar. 28, 2003
Comment Letter Number: 10 (PDF) Author Gordon Thiessen, Chair Company

CPAB – Canadian Public Accountability Board

Date Mar. 28, 2003
Comment Letter Number: 11 (PDF) Author Company

KPMG LLP, KPMG International

Date Mar. 28, 2003
Comment Letter Number: 12 (PDF) Author Alexander Schaub, Director-General Company

European Commission, Internal Market DG

Date Mar. 28, 2003
Comment Letter Number: 13 (PDF) Author Company

Financial Services Agency, Government of Japan

Date Mar. 28, 2003
Comment Letter Number: 14 (PDF) Author Philippe Danjou, Chief Accountant Company

COB – Commission des Opérations de Bourse

Date Mar. 28, 2003
Comment Letter Number: 15 (PDF) Author Company

PricewaterhouseCoopers

Date Mar. 31, 2003
Comment Letter Number: 16 (PDF) Author Company

Australian Treasury

Date Apr. 1, 2003
Comment Letter Number: 17 (PDF) Author David Devlin Company

FEE – Fédération des Experts Comptables Européens (the European Federation of Accountants)

Date Apr. 1, 2003
Comment Letter Number: 18 (PDF) Author Vernon Henjes Company

Henjes, Conner, Williams & Grimsley, LLP

Date Apr. 1, 2003
Comment Letter Number: 19 (PDF) Author Michel Tudel, President Company

CNCC – Compagnie Nationale des Commissaires aux Comptes

Date Apr. 1, 2003
Comment Letter Number: 20 (PDF) Author David McDonnell, Chief Executive Worldwide Company

Grant Thornton International

Date Apr. 1, 2003
Comment Letter Number: 21 (PDF) Author Patrick de Cambourg, President Company

Mazars & Guérard

Date Apr. 1, 2003
Comment Letter Number: 22 (PDF) Author Frans Samyn, Chief Executive Officer Company

BDO International B.V.

Date Apr. 1, 2003
Comment Letter Number: 23 (PDF) Author Company

RSM Salustro Reydel

Date Apr. 1, 2003
Comment Letter Number: 24 (PDF) Author Company

Wirtschaftsprüferkammer and the German Institut der Wirtschaftsprüfer

Date Apr. 1, 2003
Comment Letter Number: 25 (PDF) Author Company

Linklaters

Date Apr. 1, 2003
Comment Letter Number: 26 (PDF) Author Company

Ernst & Young LLP

Date Apr. 1, 2003
Comment Letter Number: 27 (PDF) Author Gary S. Shamis, Chair (Managing Director SS&G Financial Services, Inc.) and Wayne R. Pinnell, Chair, Leading Edge Alliance Accounting, Auditing & Assurance Special Interest Group (Haskell & White LLP) Company

The Leading Edge Alliance

Date Apr. 1, 2003
Comment Letter Number: 28 (PDF) Author John Grewe, Director, Company Law (Audit and Reporting) Company

Department of Trade and Industry

Date Apr. 1, 2003
Comment Letter Number: 29 (PDF) Author Randi E. Kraus Company

Spence, Marston, Bunch, Morris & Co.

Date Apr. 1, 2003
Comment Letter Number: 30 (PDF) Author M. Sabry Heakal, Chief Executive Officer Company

RSM International

Date Apr. 1, 2003
Comment Letter Number: 31 (PDF) Author Company

McGladrey & Pullen, LLP

Date Apr. 1, 2003
Comment Letter Number: 32 (PDF) Author Robert J. Kueppers, Chair, SECPS Executive Committee Company

AICPA – American Institute of Certified Public Accountants, SEC Practice Section

Date Apr. 1, 2003
Comment Letter Number: 33 (PDF) Author Company

Deloitte & Touche

Date Apr. 1, 2003
Comment Letter Number: 34 (PDF) Author Company

Crowe, Chizek and Company LLP

Date Apr. 1, 2003
Comment Letter Number: 35 (PDF) Author Keith Johnson, Chief Legal Counsel Company

State of Wisconsin Investment Board

Date Apr. 1, 2003
Comment Letter Number: 36 (PDF) Author Akio Okuyama, President and CEO Company

The Japanese Institute of Certified Public Accountants

Date Apr. 1, 2003
Comment Letter Number: 37 (PDF) Author Peter Wyman, President Company

The Institute of Chartered Accountants in England & Wales

Date Apr. 1, 2003
Comment Letter Number: 38 (PDF) Author Neal West Company

Moss Adams LLP

Date Apr. 2, 2003
Comment Letter Number: 39 (PDF) Author Arthur J. Radin Company

Radin, Glass & Co., LLP

Date Apr. 2, 2003
Comment Letter Number: 40 (PDF) Author Larry Quinn, Vice President & CFO Company

BSC Securities, L.C.

Date Mar. 31, 2003
Comment Letter Number: 41 (PDF) Author Stanley Keller, Chair, Committee on Federal Regulation of Securities, and Thomas L. Riesenberg, Chair, Committee on Law & Accounting Company

American Bar Association, Section of Business Law

Date Apr. 4, 2003
Comment Letter Number: 42 (PDF) Author Frits Bolkestein, Commissioner Company

European Union

Date Apr. 11, 2003
Comment Letter Number: 43 (PDF) Author John Grewe, Director, Company Law (Accounts & Audits) Company

Department of Trade and Industry

Date Apr. 14, 2003
Comment Letter Number: 44 (PDF) Author Neil Lerner, Chairman, Ethics Committee Company

The Institute of Chartered Accountants in England & Wales

Date Apr. 14, 2003
Comment Letter Number: 45 (PDF) Author Company

ASSIREVI

Date Apr. 17, 2003
Comment Letter Number: 46 (PDF) Author John R. Rieger, Anti-Corruption Division Company

OECD

Date Apr. 29, 2003