Comment Letters

No. Author Company/Organization Date
1 Patrick J. O’Brien Mar. 13, 2003
2 John M. Haslbauer, Director

PKF

 Mar. 17, 2003
3

Mohler, Nixon & Williams

 Mar. 26, 2003
4 Senator Carl Levin, Permanent Subcommittee on Investigations

U.S. Senate Committee on Governmental Affairs

 Mar. 26, 2003
5 K. Michael Conaway, NASBA Chair, and David A. Costello, President & CEO

National Association of State Boards of Accountancy

 Mar. 27, 2003
6 Hanspeter Tschäni, Head of Division, International Economic Law

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

 Mar. 28, 2003
7 Carlo Biancheri, Head of the International Relations Office, and Giuseppe Cannizzaro, Head of the Issuers Division

CONSOB (Commissione Nazionale per le Società e la Borsa)

 Mar. 28, 2003
8 Naohiko Matsuo, Director for International Financial Markets

Financial Services Agency, Government of Japan

 Mar. 28, 2003
9 G.A. Smit RA, Chief Executive

NIVRA – Koninklijk Nederlands Instituut van Registeraccountants

 Mar. 28, 2003
10 Gordon Thiessen, Chair

CPAB – Canadian Public Accountability Board

 Mar. 28, 2003
11

KPMG LLP, KPMG International

 Mar. 28, 2003
12 Alexander Schaub, Director-General

European Commission, Internal Market DG

 Mar. 28, 2003
13

Financial Services Agency, Government of Japan

 Mar. 28, 2003
14 Philippe Danjou, Chief Accountant

COB – Commission des Opérations de Bourse

 Mar. 28, 2003
15

PricewaterhouseCoopers

 Mar. 31, 2003
16

Australian Treasury

 Apr. 1, 2003
17 David Devlin

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

 Apr. 1, 2003
18 Vernon Henjes

Henjes, Conner, Williams & Grimsley, LLP

 Apr. 1, 2003
19 Michel Tudel, President

CNCC – Compagnie Nationale des Commissaires aux Comptes

 Apr. 1, 2003
20 David McDonnell, Chief Executive Worldwide

Grant Thornton International

 Apr. 1, 2003
21 Patrick de Cambourg, President

Mazars & Guérard

 Apr. 1, 2003
22 Frans Samyn, Chief Executive Officer

BDO International B.V.

 Apr. 1, 2003
23

RSM Salustro Reydel

 Apr. 1, 2003
24

Wirtschaftsprüferkammer and the German Institut der Wirtschaftsprüfer

 Apr. 1, 2003
25

Linklaters

 Apr. 1, 2003
26

Ernst & Young LLP

 Apr. 1, 2003
27 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)

The Leading Edge Alliance

 Apr. 1, 2003
28 John Grewe, Director, Company Law (Audit and Reporting)

Department of Trade and Industry

 Apr. 1, 2003
29 Randi E. Kraus

Spence, Marston, Bunch, Morris & Co.

 Apr. 1, 2003
30 M. Sabry Heakal, Chief Executive Officer

RSM International

 Apr. 1, 2003
31

McGladrey & Pullen, LLP

 Apr. 1, 2003
32 Robert J. Kueppers, Chair, SECPS Executive Committee

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

 Apr. 1, 2003
33

Deloitte & Touche

 Apr. 1, 2003
34

Crowe, Chizek and Company LLP

 Apr. 1, 2003
35 Keith Johnson, Chief Legal Counsel

State of Wisconsin Investment Board

 Apr. 1, 2003
36 Akio Okuyama, President and CEO

The Japanese Institute of Certified Public Accountants

 Apr. 1, 2003
37 Peter Wyman, President

The Institute of Chartered Accountants in England & Wales

 Apr. 1, 2003
38 Neal West

Moss Adams LLP

 Apr. 2, 2003
39 Arthur J. Radin

Radin, Glass & Co., LLP

 Apr. 2, 2003
40 Larry Quinn, Vice President & CFO

BSC Securities, L.C.

 Mar. 31, 2003
41 Stanley Keller, Chair, Committee on Federal Regulation of Securities, and Thomas L. Riesenberg, Chair, Committee on Law & Accounting

American Bar Association, Section of Business Law

 Apr. 4, 2003
42 Frits Bolkestein, Commissioner

European Union

 Apr. 11, 2003
43 John Grewe, Director, Company Law (Accounts & Audits)

Department of Trade and Industry

 Apr. 14, 2003
44 Neil Lerner, Chairman, Ethics Committee

The Institute of Chartered Accountants in England & Wales

 Apr. 14, 2003
45

ASSIREVI

 Apr. 17, 2003
46 John R. Rieger, Anti-Corruption Division

OECD

 Apr. 29, 2003