Comment Letters (Reproposed Rule)
Comment Letters
| No. | Author | Company | Date |
|---|---|---|---|
| Comment Letter Number: 1 (PDF) | Author August Saibeni, Adjunct Instructor, Cosumnes River College | Date Nov. 5, 2008 | |
| Comment Letter Number: 2 (PDF) | Author Beckwith B. Miller, CEO |
Company
ISG Metrics LLC |
Date Nov. 10, 2008 |
| Comment Letter Number: 3 (PDF) | Author Roger Rotolante | Date Nov. 14, 2008 | |
| Comment Letter Number: 4 (PDF) | Author Jerry L. Turner, Professor of Accountancy |
Company
The University of Memphis, School of Accountancy |
Date Nov. 20, 2008 |
| Comment Letter Number: 5 (PDF) | Author Dr. Joseph S. Maresca | Date Jan. 29, 2009 | |
| Comment Letter Number: 6 (PDF) | Author Mark F. Wille, Chair, Accounting Principles and Auditing Standards Committee |
Company
California Society of Certified Public Accountants |
Date Feb. 10, 2009 |
| Comment Letter Number: 7 (PDF) | Author Sharon Sabba Fierstein, President |
Company
New York State Society of Certified Public Accountants |
Date Feb. 11, 2009 |
| Comment Letter Number: 8 (PDF) | Author Rod Scott |
Company
R.G. Scott & Associates, LLC |
Date Feb. 16, 2009 |
| Comment Letter Number: 9 (PDF) | Author Hans van Damme, President |
Company
Federation of European Accountants |
Date Feb. 18, 2009 |
| Comment Letter Number: 10 (PDF) | Author |
Company
KPMG LLP |
Date Feb. 18, 2009 |
| Comment Letter Number: 11 (PDF) | Author Klaus-Peter Feld, Executive Director |
Company
Institut Der Wirtschaftsprüfer |
Date Feb. 18, 2009 |
| Comment Letter Number: 12 (PDF) | Author Mary Hartman Morris, Investment Officer |
Company
CalPERS |
Date Feb. 18, 2009 |
| Comment Letter Number: 13 (PDF) | Author |
Company
Mayer Hoffman McCann P.C |
Date Feb. 18, 2009 |
| Comment Letter Number: 14 (PDF) | Author Graham Ward | Date Feb. 18, 2009 | |
| Comment Letter Number: 15 (PDF) | Author Sharon Sabba Fierstein, President |
Company
New York State Society of Certified Public Accountants |
Date Feb. 18, 2009 |
| Comment Letter Number: 16 (PDF) | Author |
Company
American Accounting Association, Auditing Standards Committee |
Date Feb. 18, 2009 |
| Comment Letter Number: 17 (PDF) | Author |
Company
Moss Adams LLP |
Date Feb. 18, 2009 |
| Comment Letter Number: 18 (PDF) | Author |
Company
Deloitte & Touche LLP |
Date Feb. 18, 2009 |
| Comment Letter Number: 19 (PDF) | Author |
Company
Grant Thornton LLP |
Date Feb. 18, 2009 |
| Comment Letter Number: 20 (PDF) | Author |
Company
Crowe Horwath LLP |
Date Feb. 18, 2009 |
| Comment Letter Number: 21 (PDF) | Author Katharine E Bagshaw, Manager, Auditing Standards |
Company
The Institute of Chartered Accountants in England and Wales |
Date Feb. 18, 2009 |
| Comment Letter Number: 22 (PDF) | Author Professor William Kinney |
Company
The University of Texas at Austin, McCombs School of Business |
Date Feb. 18, 2009 |
| Comment Letter Number: 23 (PDF) | Author Arnold C. Hanish, Chairman, Committee on Corporate Reporting |
Company
Financial Executives International |
Date Feb. 18, 2009 |
| Comment Letter Number: 24 (PDF) | Author Richard Chambers |
Company
The Institute of Internal Auditors |
Date Feb. 18, 2009 |
| Comment Letter Number: 25 (PDF) | Author Cynthia M. Fornelli, Executive Director |
Company
Center for Audit Quality |
Date Feb. 18, 2009 |
| Comment Letter Number: 26 (PDF) | Author Richard Murray, Chairman, Center for Capital Markets Competitiveness |
Company
U.S. Chamber of Commerce |
Date Feb. 18, 2009 |
| Comment Letter Number: 27 (PDF) | Author |
Company
PricewaterhouseCoopers LLP |
Date Feb. 18, 2009 |
| Comment Letter Number: 28 (PDF) | Author James M. Sylph, Executive Director, Professional Standards |
Company
International Auditing and Assurance Standards Board |
Date Feb. 18, 2009 |
| Comment Letter Number: 29 (PDF) | Author |
Company
Ernst & Young LLP |
Date Feb. 18, 2009 |
| Comment Letter Number: 30 (PDF) | Author Jon R. Hoffmeister |
Company
Illinois CPA Society, Audit and Assurance Services Committee |
Date Feb. 18, 2009 |
| Comment Letter Number: 31 (PDF) | Author |
Company
BDO Seidman, LLP |
Date Feb. 18, 2009 |
| Comment Letter Number: 32 (PDF) | Author Jeanette M. Franzel, Managing Director, Financial Management & Assurance |
Company
United States Government Accountability Office |
Date Feb. 18, 2009 |
| Comment Letter Number: 33 (PDF) | Author |
Company
McGladrey & Pullen LLP |
Date Feb. 20, 2009 |
The Institute of Internal Auditors
Auditing Standards Committee, Auditing Section - American Accounting Association
New York State Society of Certified Public Accountants
Texas Society of Certified Public Accountants
CalPERS
Institut Der Wirtschaftsprüfer
Ernst & Young
The Institute of Chartered Accountants in England and Wales
KPMG LLP
Federation of European Accountants
Deloitte & Touche LLP
Moss Adams LLP
McGladrey & Pullen, LLP
BDO Seidman, LLP
United States Government Accountability Office
Grant Thornton LLP
Crowe Horwath LLP
United States Chamber of Commerce Center for Capital Markets Competitiveness
PricewaterhouseCoopers LLP
Center for Audit Quality
Mazars