Comment Letters

Comment Letters
No. Author Company Date
Comment Letter Number: 1 (PDF) Author L. Michael Howard Date Dec. 1, 2003
Comment Letter Number: 2 (PDF) Author Donald H. Chapin, CPA Date Dec. 12, 2003
Comment Letter Number: 3 (PDF) Author Charles R. Drott Date Dec. 23, 2003
Comment Letter Number: 4 (PDF) Author Arthur A. Hayes, Director Company

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

Date Jan. 5, 2004
Comment Letter Number: 5 (PDF) Author Company

American Accounting Association, Auditing Section, Auditing Standards Committee

Date Jan. 7, 2004
Comment Letter Number: 6 (PDF) Author Robert J. Sonnelitter, Jr., CPA, Principal Company

Sonnelitter Professional Services, LLC

Date Jan. 8, 2004
Comment Letter Number: 7 (PDF) Author David A. Vaudt, CPA, Chair; and David A. Costello, CPA, President and CEO Company

National Association of State Boards of Accountancy

Date Jan. 8, 2004
Comment Letter Number: 8 (PDF) Author L. Ralph Piercy, President and Managing Shareholder; and Howard B. Lvey, Senior Principal and Director, Technical Services Company

Piercy Bowler Taylor & Kern

Date Jan. 12, 2004
Comment Letter Number: 9 (PDF) Author David M. Walker, Comptroller General of the United States Company

United States General Accounting Office

Date Jan. 12, 2004
Comment Letter Number: 10 (PDF) Author David Devlin, President Company

Fédération des Experts Comptables Européens – European Federation of Accountants

Date Jan. 13, 2004
Comment Letter Number: 11 (PDF) Author Walter J. Kucharski Company

Commonwealth of Virginia, Auditor of Public Accounts

Date Jan. 15, 2004
Comment Letter Number: 12 (PDF) Author David York, Head of Auditing Practice Company

The Association of Chartered Certified Accountants

Date Jan. 19, 2004
Comment Letter Number: 13 (PDF) Author Company

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

Date Jan. 19, 2004
Comment Letter Number: 14 (PDF) Author James M. Sylph, Technical Director Company

International Federation of Accountants' International Auditing and Assurance Standards Board

Date Jan. 19, 2004
Comment Letter Number: 15 (PDF) Author Michel Tudel, President Company

Compagnie Nationale des Commissaires aux Comptes

Date Jan. 20, 2004
Comment Letter Number: 16 (PDF) Author Wolfgang Schaum, Executive Director, and Wolfgang P. Böhm, Special Advisor to the Executive Board Company

lnstitut der Wirtschaftsprüfer

Date Jan. 20, 2004
Comment Letter Number: 17 (PDF) Author C. Jeff Gregg, CPA, Chair, Professional Standards Committee Company

Texas Society of Certified Public Accountants

Date Jan. 20, 2004
Comment Letter Number: 18 (PDF) Author Jeffrey R. Hoops, President Company

New York State Society of Certified Public Accountants

Date Jan. 20, 2004
Comment Letter Number: 19 (PDF) Author Robert Hodgkinson, Director, Technical Company

Institute of Chartered Accountants in England & Wales

Date Jan. 20, 2004
Comment Letter Number: 20 (PDF) Author Hans Wey, Member of the Executive Committee, and Walter Hess, General Secretary Company

Swiss Institute of Certified Accountants and Tax Consultants

Date Jan. 20, 2004
Comment Letter Number: 21 (PDF) Author William P. Graf, Chair, Audit & Assurance Services Committee, and Simon Petravick, Chair, Comment Letter Subcommittee Company

Illinois CPA Society, Audit and Assurance Services Committee

Date Jan. 20, 2004
Comment Letter Number: 22 (PDF) Author Company

PricewaterhouseCoopers LLP

Date Jan. 20, 2004
Comment Letter Number: 23 (PDF) Author Company

BDO Seidman, LLP

Date Jan. 20, 2004
Comment Letter Number: 24 (PDF) Author Company

Linklaters

Date Jan. 20, 2004
Comment Letter Number: 25 (PDF) Author William G. Holland, President Company

National State Auditors Association

Date Jan. 20, 2004
Comment Letter Number: 26 (PDF) Author Glen W. Conway, Partner Company

VisageSolutions LLC

Date Jan. 20, 2004
Comment Letter Number: 27 (PDF) Author Company

KPMG LLP

Date Jan. 20, 2004
Comment Letter Number: 28 (PDF) Author S. Scott Voynich, CPA, Chairman of the Board, and Barry C. Melancon, CPA, President and CEO Company

American Institute of Certified Public Accountants

Date Jan. 20, 2004
Comment Letter Number: 29 (PDF) Author Company

McGladrey & Pullen, LLP

Date Jan. 20, 2004
Comment Letter Number: 30 (PDF) Author Barry Barber, Worldwide Director of Audit and Risk Management Company

Grant Thornton International

Date Jan. 20, 2004
Comment Letter Number: 31 (PDF) Author Company

Crowe Chizek and Company LLC

Date Jan. 20, 2004
Comment Letter Number: 32 (PDF) Author Company

Deloitte & Touche LLP

Date Jan. 20, 2004
Comment Letter Number: 33 (PDF) Author Bruce H. Nearon, Steven Teppler, and Charles R. Merrill Date Jan. 20, 2004
Comment Letter Number: 34 (PDF) Author William D. Travis, Chairman, Transnational Assurance Services Executive Committee Company

RSM International

Date Jan. 20, 2004
Comment Letter Number: 35 (PDF) Author Company

Ernst & Young LLP

Date Jan. 20, 2004
Comment Letter Number: 36 (PDF) Author Joseph St. Denis, Senior Director – Credit Policy Company

Fitch, Inc.

Date Jan. 21, 2004
Comment Letter Number: 37 (PDF) Author Thomas L. Riesenberg, Chair, Committee on law and Accounting; and Dixie L. Johnson, Chair, Committee on Federal Regulation of Securities Company

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

Date Jan. 30, 2004
Comment Letter Number: 38 (PDF) Author Ian B. Thomas, President Company

California Board of Accountancy

Date Mar. 10, 2004