Comment Letters

Comment Letters
No. Author Company Date
Comment Letter Number: 1 (PDF) Author Dennis R. Beresford, Ernst & Young Executive Professor of Accounting Company

The University of Georgia, J. M. Tull School of Accounting

Date Apr. 1, 2005
Comment Letter Number: 2 (PDF) Author Laurie Fiori Hacking, Executive Director Company

Ohio Public Employees Retirement System

Date Apr. 15, 2005
Comment Letter Number: 3 (PDF) Author Damon F. Asbury, Executive Director State Teachers Retirement System of Ohio, Richard A. Curtis Executive Director Highway Patrol Retirement System, William J. Estabrook Executive Director Ohio Police and Fire Pension Fund, Laurie Fiori Hacking Executive Company

Ohio Retirement Systems

Date Apr. 26, 2005
Comment Letter Number: 4 (PDF) Author Bryan Wilson, CPA, CISA Company

Acumen Control ERP, Inc.

Date May 5, 2005
Comment Letter Number: 5 (PDF) Author David M. Walker, Comptroller General of the United States Company

United States Government Accountability Office

Date May 9, 2005
Comment Letter Number: 6 (PDF) Author Michael D. Weatherwax, CPA, David A. Costello, CPA, President Company

National Association of State Boards of Accountancy

Date May 10, 2005
Comment Letter Number: 7 (PDF) Author John J. Kearney, President Company

New York State Society of Certified Public Accountants

Date May 11, 2005
Comment Letter Number: 8 (PDF) Author Gregory J. Jonas, Managing Director Company

Moody's Investors Service

Date May 11, 2005
Comment Letter Number: 9 (PDF) Author C. Jeff Greg, CPA Chair, Professional Standards Committee Company

Texas Society of Certified Public Accountants

Date May 11, 2005
Comment Letter Number: 10 (PDF) Author Greg Swalwell Date May 12, 2005
Comment Letter Number: 11 (PDF) Author Roger D. Martin, University of Virginia, Chair, Robert Allen, University of Utah, Vice Chair, Dana R. Hermanson, Kennesaw State University Past Chair, Thomas M. Kozloski, Wilfrid Laurier University, Evelyn Patterson, University at Buffalo, Robert J. Ramsa Company

Auditing Standards Committee of the Auditing Section of the American Accounting Association

Date May 12, 2005
Comment Letter Number: 12 (PDF) Author Douglas J. Flint, Group Finance Director Company

HSBC

Date May 12, 2005
Comment Letter Number: 13 (PDF) Author N. Adele Hogan, Chair of Committee on Financial Reporting, Matthew J. Mallow, Chair of Committee on Securities Regulation Company

The Association of the Bar of the City of New York

Date May 12, 2005
Comment Letter Number: 14 (PDF) Author Company

McGladrey & Pullen, LLP

Date May 15, 2005
Comment Letter Number: 15 (PDF) Author Coleman Stipanovich, Executive Director Company

State Board of Administration of Florida

Date May 16, 2005
Comment Letter Number: 16 (PDF) Author Kathryn M. Means, CPA, Chairman FICPA Accounting Principles and Auditing Standards Committee, Lillian Conrad, Randy Dillingham Company

Florida Institute of Certified Accountants

Date May 16, 2005
Comment Letter Number: 17 (PDF) Author Damon Silvers, Associates General Counsel, AFL-CIO Company

American Federation of Labor and Congress of Industrial Organizations

Date May 16, 2005
Comment Letter Number: 18 (PDF) Author James G. Campbell, Vice President Corporate Controller Company

Intel Corporation

Date May 16, 2005
Comment Letter Number: 19 (PDF) Author Company

PricewaterhouseCoopers, LLP

Date May 16, 2005
Comment Letter Number: 20 (PDF) Author Company

KPMG, LLP

Date May 16, 2005
Comment Letter Number: 21 (PDF) Author Company

BDO Seidman, LLP

Date May 16, 2005
Comment Letter Number: 22 (PDF) Author Jack Ehnes, Chief Executive Officer Company

California State Teachers' Retirement System

Date May 16, 2005
Comment Letter Number: 23 (PDF) Author Company

Deloitte & Touche, LLP

Date May 16, 2005
Comment Letter Number: 24 (PDF) Author Company

Ernst & Young LLP

Date May 16, 2005
Comment Letter Number: 25 (PDF) Author Leonard W. Jones, CPA, President Company

North Carolina State Board of CPA Examiners

Date May 16, 2005
Comment Letter Number: 26 (PDF) Author Company

Grant Thornton, LLP

Date May 16, 2005
Comment Letter Number: 27 (PDF) Author Robert J. Kueppers, Chair Company

Center for Public Company Audit Firms of American Institute of Certified Public Accountants

Date May 16, 2005
Comment Letter Number: 28 (PDF) Author Victoria Whitlock, Compliance Practice Manager with support from J. Michael Hayes, Compliance Analyst Company

Enpria

Date May 16, 2005
Comment Letter Number: 29 (PDF) Author Ann Yerger, Executive Director Company

Council of Institutional Investors

Date May 17, 2005
Comment Letter Number: 30 (PDF) Author Company

Crowe Chizek and Company LLC

Date May 23, 2005