Comment Letters

Comment Letters
No. Author Company Date
Comment Letter Number: 1 (PDF) Author Robert J. Sonnelitter, Jr., CPA Company

Most Horowitz & Company, LLP

Date Aug. 7, 2003
Comment Letter Number: 2 (PDF) Author Naohiko MATSUO, Director for International Financial Markets Company

Financial Services Agency, Government of Japan

Date Aug. 15, 2003
Comment Letter Number: 3 (PDF) Author Akio Okuyama, President & CEO Company

The Japanese Institute of Certified Public Accountants

Date Aug. 15, 2003
Comment Letter Number: 4 (PDF) Author Klaus-Peter Naumann, Chief Executive Officer Company

The Institut der Wirtschaftsprüfer (German Institute of Public Auditors)

Date Aug. 18, 2003
Comment Letter Number: 5 (PDF) Author Andreas Müller, Chairman, Walter Hess, General Secretary Company

The Swiss Institute of Certified Accountants and Tax Consultants

Date Aug. 18, 2003
Comment Letter Number: 6 (PDF) Author Company

BDO Seidman, LLP

Date Aug. 18, 2003
Comment Letter Number: 7 (PDF) Author Company

PricewaterhouseCoopers LLP

Date Aug. 18, 2003
Comment Letter Number: 8 (PDF) Author Robert J. Kueppers, Chair, SECPS Executive Committee Company

SEC Practice Section ("SECPS") of the American Institute of Certified Public Accountants

Date Aug. 20, 2003
Comment Letter Number: 9 (PDF) Author Company

Deloitte & Touche LLP

Date Aug. 18, 2003
Comment Letter Number: 10 (PDF) Author Company

Ernst & Young LLP

Date Aug. 18, 2003
Comment Letter Number: 11 (PDF) Author David A. Costello, CPA, President & CEO and K. Michael Conaway, CPA, Chair, NASBA Company

National Association of State Boards of Accountancy

Date Aug. 18, 2003
Comment Letter Number: 12 (PDF) Author Company

KPMG LLP

Date Aug. 18, 2003
Comment Letter Number: 13 (PDF) Author David Illingworth, President Company

Institute of Chartered Accountants in England & Wales

Date Aug. 19, 2003
Comment Letter Number: 14 (PDF) Author Company

Deloitte & Touche LLP

Date Aug. 19, 2003
Comment Letter Number: 15 (PDF) Author Robert J. Kueppers, Chair, SECPS Executive Committee Company

SEC Practice Section ("SECPS") of the American Institute of Certified Public Accountants

Date Aug. 18, 2003
Comment Letter Number: 16 (PDF) Author Thomas L. Riesenberg, Chair, Committee on Law & Accounting; and Dixie L. Johnson, Chair, Committee on Federal Regulation of Securities Company

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

Date Aug. 21, 2003
Comment Letter Number: 17 (PDF) Author David M. Walker, Comptroller General of the United States Company

United States General Accounting Office

Date Sep. 3, 2003