Comment Letters

Comment Letters
No. Author Company Date
Comment Letter Number: 1 (PDF) Author Matthew Gagnon Company

Marriott International, Inc.

Date Apr. 24, 2003
Comment Letter Number: 2 (PDF) Author John Corless Company

CSU-Sacramento

Date May 1, 2003
Comment Letter Number: 3 (PDF) Author Frank Brod Company

Financial Executives International, Committee on Corporate Reporting

Date May 8, 2003
Comment Letter Number: 4 (PDF) Author K. Michael Conaway, CPA, Chair and David A. Costello, CPA, President & CEO Company

National Association of State Boards of Accountancy

Date May 8, 2003
Comment Letter Number: 5 (PDF) Author Company

KPMG International

Date May 9, 2003
Comment Letter Number: 6 (PDF) Author Paul L. Shillam, CPA, CMA Company

Shillam Consulting Group, Inc.

Date May 9, 2003
Comment Letter Number: 7 (PDF) Author Company

Heath D. Lewis

Date May 11, 2003
Comment Letter Number: 8 (PDF) Author Prof. Dr. Klaus -Peter Naumann, CEO Company

Institut der Wirtschaftsprüfer

Date May 12, 2003
Comment Letter Number: 9 (PDF) Author Rajeev Bhalla, Vice President and Controller Company

Lockheed Martin Corporation

Date May 12, 2003
Comment Letter Number: 10 (PDF) Author Company

Ernst & Young LLP

Date May 12, 2003
Comment Letter Number: 11 (PDF) Author Company

Grant Thornton LLP

Date May 12, 2003
Comment Letter Number: 12 (PDF) Author Company

Deloitte & Touche

Date May 12, 2003
Comment Letter Number: 13 (PDF) Author William F. Ezzell, CPA, Chairman of the Board, and Barry C. Melancon, CPA, President and CEO Company

American Institute of Certified Public Accountants

Date May 12, 2003
Comment Letter Number: 14 (PDF) Author Company

PricewaterhouseCoopers LLP

Date May 12, 2003
Comment Letter Number: 15 (PDF) Author Jonathan Ewert, VP Marketing Company

Prescient

Date May 12, 2003
Comment Letter Number: 16 (PDF) Author René Ricol, President, and Ian Ball, Chief Executive Company

International Federation of Accountants

Date May 12, 2003
Comment Letter Number: 17 (PDF) Author Tim Leech FCA, CIA, CCSA, CFE, Managing Director & CEO Company

Card Decisions, Inc.

Date May 12, 2003
Comment Letter Number: 18 (PDF) Author Jerry L. Casler Date May 12, 2003
Comment Letter Number: 19 (PDF) Author William G. Bishop III, Certified Internal Auditor, President Company

The Institute of Internal Auditors

Date May 12, 2003
Comment Letter Number: 20 (PDF) Author Anonymous Date May 13, 2003
Comment Letter Number: 21 (PDF) Author Mark Anson, Chief Investment Officer Company

California Public Employee's Retirement System ("CalPERS")

Date May 15, 2003
Comment Letter Number: 22 (PDF) Author Thomas L. Riesenberg, Chair, Committee on Law and Accounting, and Stanley Keller, Chair, Committee on Federal Regulation of Securities Company

American Bar Association's Committees on Law and Accounting and Federal Regulation of Securities of the Section of Business Law

Date May 16, 2003