Comment Letters (Reproposed Rule)
Comment Letters
| No. | Author | Company | Date |
|---|---|---|---|
| Comment Letter Number: 1 (PDF) | Author Dennis R. Beresford, Ernst & Young Executive Professor of Accounting | Date Mar. 7, 2008 | |
| Comment Letter Number: 2 (PDF) | Author James H. Hance, Jr. |
Company
Bank of America Corporate Center |
Date Apr. 24, 2008 |
| Comment Letter Number: 3 (PDF) | Author |
Company
Horwath International |
Date Apr. 25, 2008 |
| Comment Letter Number: 4 (PDF) | Author Howard B Levy, Sr, Principal and Director, Technical Services |
Company
Piercy/Bowler/Taylor & Kern |
Date Apr. 28, 2008 |
| Comment Letter Number: 5 (PDF) | Author Joseph V. Carcello, Ernst & Young Professor, Director of Research-Corporate Governance Center | Date May 3, 2008 | |
| Comment Letter Number: 6 (PDF) | Author |
Company
Ross Stores, Inc. |
Date May 6, 2008 |
| Comment Letter Number: 7 (PDF) | Author John H. Biggs, Former, Chairman and Chief Executive Officer |
Company
TIAA-CREF |
Date May 7, 2008 |
| Comment Letter Number: 8 (PDF) | Author |
Company
Institut der Wirtschaftsprüfer |
Date May 8, 2008 |
| Comment Letter Number: 9 (PDF) | Author Jeffrey S. Gilbert | Date May 8, 2008 | |
| Comment Letter Number: 10 (PDF) | Author |
Company
BDO International |
Date May 9, 2008 |
| Comment Letter Number: 11 (PDF) | Author |
Company
Mayer Hoffman McCann PC |
Date May 9, 2008 |
| Comment Letter Number: 12 (PDF) | Author |
Company
Florida Institute of Certified Public Accountants |
Date May 12, 2008 |
| Comment Letter Number: 13 (PDF) | Author James L. Fuehrmeyer, Associate Professional Specialist |
Company
University of Notre Dame, Department of Accountancy |
Date May 12, 2008 |
| Comment Letter Number: 14 (PDF) | Author Larry E. Rittenberg, Ernst & Young Professor of Accounting & Information Systems |
Company
University of Wisconsin-Madison |
Date May 12, 2008 |
| Comment Letter Number: 15 (PDF) | Author Damon Silvers, Associate General Counsel |
Company
American Federation of Labor and Congress of Industrial Organizations |
Date May 12, 2008 |
| Comment Letter Number: 16 (PDF) | Author Hans E. Vanden Noort, Senior Vice President + CFO |
Company
Rayonier |
Date May 12, 2008 |
| Comment Letter Number: 17 (PDF) | Author |
Company
The Institute of Chartered Accountants in England and Wales |
Date May 12, 2008 |
| Comment Letter Number: 18 (PDF) | Author |
Company
PricewaterhouseCoopers LLP |
Date May 12, 2008 |
| Comment Letter Number: 19 (PDF) | Author Cynthia M. Fornelli, Executive Director |
Company
Center for Audit Quality |
Date May 12, 2008 |
| Comment Letter Number: 20 (PDF) | Author |
Company
KPMG LLP |
Date May 12, 2008 |
| Comment Letter Number: 21 (PDF) | Author |
Company
Deloitte & Touche LLP |
Date May 12, 2008 |
| Comment Letter Number: 22 (PDF) | Author Sandra K. Johnigan, Chair, Professional Standards Committee |
Company
Texas Society of Certified Public Accountants |
Date May 12, 2008 |
| Comment Letter Number: 23 (PDF) | Author |
Company
U.S. Chamber of Commerce |
Date May 12, 2008 |
| Comment Letter Number: 24 (PDF) | Author T. Mark Buford, Vice President, Corporate Controller and Chief Accounting Officer |
Company
Community Health Systems |
Date May 12, 2008 |
| Comment Letter Number: 25 (PDF) | Author |
Company
Auditing Standards Committee, American Accounting Association |
Date May 12, 2008 |
| Comment Letter Number: 26 (PDF) | Author |
Company
Grant Thornton LLP |
Date May 12, 2008 |
| Comment Letter Number: 27 (PDF) | Author Lawrence J. Salva, Senior Vice President, Chief Accounting Officer and Controller; Leonard J. Gatti, Vice President, Financial Reporting |
Company
Comcast Corporation |
Date May 12, 2008 |
| Comment Letter Number: 28 (PDF) | Author |
Company
Ernst & Young LLP |
Date May 12, 2008 |
| Comment Letter Number: 29 (PDF) | Author |
Company
Crowe Chizek and Company LLC |
Date May 12, 2008 |
| Comment Letter Number: 30 (PDF) | Author |
Company
McGladrey & Pullen, LLP |
Date May 12, 2008 |
| Comment Letter Number: 31 (PDF) | Author |
Company
Mazars |
Date May 12, 2008 |
| Comment Letter Number: 32 (PDF) | Author |
Company
United States Government Accountability Office |
Date May 12, 2008 |
| Comment Letter Number: 33 (PDF) | Author |
Company
Computer Sciences Corporation |
Date May 13, 2008 |
| Comment Letter Number: 34 (PDF) | Author |
Company
MetLife, Inc. |
Date May 13, 2008 |
| Comment Letter Number: 35 (PDF) | Author Michael J. Pierce, Chair; Jon R. Hoffmeister, Vice Chair |
Company
Audit and Assurance Services Committee, Illinois Certified Public Accountant Society |
Date May 13, 2008 |
| Comment Letter Number: 36 (PDF) | Author Edward A. Blechschmidt, Chair, Audit Committee |
Company
Lionbridge Technologies, Inc. |
Date May 14, 2008 |
| Comment Letter Number: 37 (PDF) | Author Edward A. Blechschmidt, Chair, Audit Committee |
Company
HealthSouth Corporation |
Date May 16, 2008 |
| Comment Letter Number: 38 (PDF) | Author Kevin M. Burke, President & CEO |
Company
American Apparel & Footwear Association |
Date Jul. 15, 2008 |
Deloitte & Touche LLP
Piercy Bowler Taylor & Kern, Certified Public Accountants
Ernst & Young LLP
U.S. Government Accountability Office
Xerox Corporation
University of Notre Dame, Department of Accountancy
Moss Adams LLP
The Institute of Chartered Accountants in England and Wales
Institut der Wirtschaftsprüfer
New York State Society of Certified Public Accountants
BDO Seidman, LLP
McGladrey & Pullen, LLP
Texas Society of Certified Public Accountants
Center for Audit Quality
Deloitte & Touche LLP
KPMG LLP
PricewaterhouseCoopers LLP
Grant Thornton LLP
U.S. Chamber of Commerce
Mantyla McReynolds, LLC
Reznick Group. P.C.
Crowe Horwath LLP
Illinois Certified Public Accountant Society
Eli Lilly and Company
California Society of Certified Public Accountants
Mazars
Otter Tail Corporation
Computer Sciences Corporation
Mayer Hoffman McCann P.C.
Financial Executives International