Comment Letters

Comment Letters
No. Author Company Date
Comment Letter Number: 1 (PDF) Author Jeffrey Lucy AM, Acting Chairman Company

Australian Securities & Investments Commission

Date Jan. 20, 2004
Comment Letter Number: 2 (PDF) Author Michael Rawstron, General Manager, Corporations and Financial Services Division Company

Australian Government, The Treasury

Date Jan. 22, 2004
Comment Letter Number: 3 (PDF) Author Akio Okuyama, Chairman & President Company

The Japanese Institute of Certified Public Accountants

Date Jan. 23, 2004
Comment Letter Number: 4 (PDF) Author Eric E Anstee Company

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

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

Financial Services Agency of Japan

Date Jan. 26, 2004
Comment Letter Number: 7 (PDF) Author Janet Tan, Executive Director Company

Institute of Certified Public Accountants of Singapore

Date Jan. 26, 2004
Comment Letter Number: 8 (PDF) Author Wolfgang Schaum, Executive Director Company

lnstitut der Wirtschaftsprüfer

Date Jan. 26, 2004
Comment Letter Number: 9 (PDF) Author Company

KPMG LLP

Date Jan. 26, 2004
Comment Letter Number: 10 (PDF) Author Michel Tudel Company

Compagnie Nationale des Commissaires aux Comptes

Date Jan. 26, 2004
Comment Letter Number: 11 (PDF) Author David Devlin, President Company

Fédération des Experts Comptables Européens – European Federation of Accountants

Date Jan. 26, 2004
Comment Letter Number: 12 (PDF) Author Alexander Schaub, Director-General Company

European Commission

Date Jan. 26, 2004
Comment Letter Number: 13 (PDF) Author Hubert Graf von Treuberg, President Company

Wirtschaftsprüferkammer

Date Jan. 26, 2004
Comment Letter Number: 14 (PDF) Author Hanspeter Tschäni, Head of Division, International and European Economic Law Company

Swiss State Secretariat for Economic Affairs

Date Jan. 26, 2004
Comment Letter Number: 15 (PDF) Author Company

Deloitte Touche Tohmatsu

Date Jan. 26, 2004
Comment Letter Number: 16 (PDF) Author Robert J. Kueppers, Chair, Executive Committee Company

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

BDO Global Coordination B.V.

Date Jan. 26, 2004
Comment Letter Number: 18 (PDF) Author Company

PricewaterhouseCoopers

Date Jan. 26, 2004
Comment Letter Number: 19 (PDF) Author Company

Ernst & Young LLP

Date Jan. 26, 2004
Comment Letter Number: 20 (PDF) Author William D. Travis, Chairman, Transnational Assurance Services Executive Committee Company

RSM International

Date Jan. 27, 2004
Comment Letter Number: 21 (PDF) Author Karin A. French, Partner in Charge of SEC Regulations Company

Grant Thornton LLP

Date Jan. 27, 2004
Comment Letter Number: 22 (PDF) Author David M. Walker, Comptroller General of the United States Company

United States General Accounting Office

Date Jan. 28, 2004