Comment Letters for Docket 013

Docket Status:: Approved by SEC
SEC Action:: Release No. 34-50291 (Aug. 30, 2004)
Release No. 34-49473 (Mar. 25, 2004)

Comment Letters

Comment Letters
No.	Author	Company/Organization	Date
Comment Letter Number: 1 (PDF)	Author Jeffrey Lucy AM, Acting Chairman	Company/Organization Australian Securities & Investments Commission	Date Jan. 20, 2004
Comment Letter Number: 2 (PDF)	Author Michael Rawstron, General Manager, Corporations and Financial Services Division	Company/Organization Australian Government, The Treasury	Date Jan. 22, 2004
Comment Letter Number: 3 (PDF)	Author Akio Okuyama, Chairman & President	Company/Organization The Japanese Institute of Certified Public Accountants	Date Jan. 23, 2004
Comment Letter Number: 4 (PDF)	Author Eric E Anstee	Company/Organization The Institute of Chartered Accountants in England & Wales	Date Jan. 23, 2004
Comment Letter Number: 5 (PDF)	Author David A. Vaudt, CPA, Chair; and David A. Costello, CPA, President & CEO	Company/Organization National Association of State Boards of Accountancy	Date Jan. 23, 2004
Comment Letter Number: 6 (PDF)	Author Naohiko MATSUO, Director for International Financial Markets	Company/Organization Financial Services Agency of Japan	Date Jan. 26, 2004
Comment Letter Number: 7 (PDF)	Author Janet Tan, Executive Director	Company/Organization Institute of Certified Public Accountants of Singapore	Date Jan. 26, 2004
Comment Letter Number: 8 (PDF)	Author Wolfgang Schaum, Executive Director	Company/Organization lnstitut der Wirtschaftsprüfer	Date Jan. 26, 2004
Comment Letter Number: 9 (PDF)	Author	Company/Organization KPMG LLP	Date Jan. 26, 2004
Comment Letter Number: 10 (PDF)	Author Michel Tudel	Company/Organization Compagnie Nationale des Commissaires aux Comptes	Date Jan. 26, 2004
Comment Letter Number: 11 (PDF)	Author David Devlin, President	Company/Organization Fédération des Experts Comptables Européens – European Federation of Accountants	Date Jan. 26, 2004
Comment Letter Number: 12 (PDF)	Author Alexander Schaub, Director-General	Company/Organization European Commission	Date Jan. 26, 2004
Comment Letter Number: 13 (PDF)	Author Hubert Graf von Treuberg, President	Company/Organization Wirtschaftsprüferkammer	Date Jan. 26, 2004
Comment Letter Number: 14 (PDF)	Author Hanspeter Tschäni, Head of Division, International and European Economic Law	Company/Organization Swiss State Secretariat for Economic Affairs	Date Jan. 26, 2004
Comment Letter Number: 15 (PDF)	Author	Company/Organization Deloitte Touche Tohmatsu	Date Jan. 26, 2004
Comment Letter Number: 16 (PDF)	Author Robert J. Kueppers, Chair, Executive Committee	Company/Organization The Center for Public Company Audit Firms, of the American Institute of Certified Public Accountants	Date Jan. 26, 2004
Comment Letter Number: 17 (PDF)	Author Frans Samyn, Chief Executive Officer	Company/Organization BDO Global Coordination B.V.	Date Jan. 26, 2004
Comment Letter Number: 18 (PDF)	Author	Company/Organization PricewaterhouseCoopers	Date Jan. 26, 2004
Comment Letter Number: 19 (PDF)	Author	Company/Organization Ernst & Young LLP	Date Jan. 26, 2004
Comment Letter Number: 20 (PDF)	Author William D. Travis, Chairman, Transnational Assurance Services Executive Committee	Company/Organization RSM International	Date Jan. 27, 2004
Comment Letter Number: 21 (PDF)	Author Karin A. French, Partner in Charge of SEC Regulations	Company/Organization Grant Thornton LLP	Date Jan. 27, 2004
Comment Letter Number: 22 (PDF)	Author David M. Walker, Comptroller General of the United States	Company/Organization United States General Accounting Office	Date Jan. 28, 2004