Comment Letters

No. Author Company/Organization Date
1 L. Michael Howard Dec. 1, 2003
2 Donald H. Chapin, CPA Dec. 12, 2003
3 Charles R. Drott Dec. 23, 2003
4 Arthur A. Hayes, Director

State of Tennessee, Comptroller of the Treasury, Department of Audit, Division of State Audit

 Jan. 5, 2004
5

American Accounting Association, Auditing Section, Auditing Standards Committee

 Jan. 7, 2004
6 Robert J. Sonnelitter, Jr., CPA, Principal

Sonnelitter Professional Services, LLC

 Jan. 8, 2004
7 David A. Vaudt, CPA, Chair; and David A. Costello, CPA, President and CEO

National Association of State Boards of Accountancy

 Jan. 8, 2004
8 L. Ralph Piercy, President and Managing Shareholder; and Howard B. Lvey, Senior Principal and Director, Technical Services

Piercy Bowler Taylor & Kern

 Jan. 12, 2004
9 David M. Walker, Comptroller General of the United States

United States General Accounting Office

 Jan. 12, 2004
10 David Devlin, President

Fédération des Experts Comptables Européens – European Federation of Accountants

 Jan. 13, 2004
11 Walter J. Kucharski

Commonwealth of Virginia, Auditor of Public Accounts

 Jan. 15, 2004
12 David York, Head of Auditing Practice

The Association of Chartered Certified Accountants

 Jan. 19, 2004
13

The Accounting and Auditing Procedures Committee of the Pennsylvania Institute of Certified Public Accountants

 Jan. 19, 2004
14 James M. Sylph, Technical Director

International Federation of Accountants' International Auditing and Assurance Standards Board

 Jan. 19, 2004
15 Michel Tudel, President

Compagnie Nationale des Commissaires aux Comptes

 Jan. 20, 2004
16 Wolfgang Schaum, Executive Director, and Wolfgang P. Böhm, Special Advisor to the Executive Board

lnstitut der Wirtschaftsprüfer

 Jan. 20, 2004
17 C. Jeff Gregg, CPA, Chair, Professional Standards Committee

Texas Society of Certified Public Accountants

 Jan. 20, 2004
18 Jeffrey R. Hoops, President

New York State Society of Certified Public Accountants

 Jan. 20, 2004
19 Robert Hodgkinson, Director, Technical

Institute of Chartered Accountants in England & Wales

 Jan. 20, 2004
20 Hans Wey, Member of the Executive Committee, and Walter Hess, General Secretary

Swiss Institute of Certified Accountants and Tax Consultants

 Jan. 20, 2004
21 William P. Graf, Chair, Audit & Assurance Services Committee, and Simon Petravick, Chair, Comment Letter Subcommittee

Illinois CPA Society, Audit and Assurance Services Committee

 Jan. 20, 2004
22

PricewaterhouseCoopers LLP

 Jan. 20, 2004
23

BDO Seidman, LLP

 Jan. 20, 2004
24

Linklaters

 Jan. 20, 2004
25 William G. Holland, President

National State Auditors Association

 Jan. 20, 2004
26 Glen W. Conway, Partner

VisageSolutions LLC

 Jan. 20, 2004
27

KPMG LLP

 Jan. 20, 2004
28 S. Scott Voynich, CPA, Chairman of the Board, and Barry C. Melancon, CPA, President and CEO

American Institute of Certified Public Accountants

 Jan. 20, 2004
29

McGladrey & Pullen, LLP

 Jan. 20, 2004
30 Barry Barber, Worldwide Director of Audit and Risk Management

Grant Thornton International

 Jan. 20, 2004
31

Crowe Chizek and Company LLC

 Jan. 20, 2004
32

Deloitte & Touche LLP

 Jan. 20, 2004
33 Bruce H. Nearon, Steven Teppler, and Charles R. Merrill Jan. 20, 2004
34 William D. Travis, Chairman, Transnational Assurance Services Executive Committee

RSM International

 Jan. 20, 2004
35

Ernst & Young LLP

 Jan. 20, 2004
36 Joseph St. Denis, Senior Director – Credit Policy

Fitch, Inc.

 Jan. 21, 2004
37 Thomas L. Riesenberg, Chair, Committee on law and Accounting; and Dixie L. Johnson, Chair, Committee on Federal Regulation of Securities

Committee on Law and Accounting and the Committee on Federal Regulation of Securities, Section of Business Law of the American Bar Association

 Jan. 30, 2004
38 Ian B. Thomas, President

California Board of Accountancy

 Mar. 10, 2004