Comment Letters

No. Author Company/Organization Date
1 James M. Sylph, Technical Director IAASB

International Federation of Accountants

 Oct. 24, 2003
2 David A. Vaudt, CPA, Chair, and David A. Costello, CPA, President & CEO

National Association of State Boards of Accountancy

 Nov. 5, 2003
3 William L. Livingston, PE Nov. 5, 2003
4 John L. Archambault, Managing Partner of Professional Standards

Grant Thornton LLP

 Nov. 5, 2003
5

Deloitte & Touche LLP

 Nov. 5, 2003
6 Bill Holland, Auditor General (IL) and President of the National State Auditors Association (NSAA), and Walter Kucharski, Auditor of Public Accounts (VA) and Chair of the NSAA Audit Standards and Reporting Committee

National State Auditors Association

 Nov. 6, 2003
7 Dr. Gross, Executive Director, and Wolfgang P. Böhm, Referatsleiter

lnstitut der Wirtschaftsprüfer

 Nov. 6, 2003
8

PricewaterhouseCoopers LLP

 Nov. 6, 2003
9

Ernst & Young LLP

 Nov. 6, 2003
10 David M. Walker, Comptroller General of the United States

United States General Accounting Office

 Nov. 6, 2003
11 S. Scott Voynich, CPA, Chairman of the Board, and Barry C. Melancon, CPA, President and CEO

American Institute of Certified Public Accountants

 Nov. 6, 2003
12

KPMG LLP

 Nov. 6, 2003