Comment Letters (Reproposed Rule)

Comment Letters
No. Author Company Date
Comment Letter Number: 1 (PDF) Author Patrick Montgomery Date Dec. 20, 2009
Comment Letter Number: 2 (PDF) Author Richard F. Chambers, President and Chief Executive Officer Company

The Institute of Internal Auditors

Date Feb. 23, 2010
Comment Letter Number: 3 (PDF) Author Company

Auditing Standards Committee, Auditing Section - American Accounting Association

Date Feb. 25, 2010
Comment Letter Number: 4 (PDF) Author David J. Moynihan, President Company

New York State Society of Certified Public Accountants

Date Feb. 26, 2010
Comment Letter Number: 5 (PDF) Author Melissa A. Frazier, CPA, Chair, Professional Standards Committee Company

Texas Society of Certified Public Accountants

Date Feb. 26, 2010
Comment Letter Number: 6 (PDF) Author Anne Simpson, Senior Portfolio Manager, Global Equity Company

CalPERS

Date Mar. 1, 2010
Comment Letter Number: 7 (PDF) Author Klaus-Peter Feld, Executive Director; Wolfgang Böhm, Director International Affairs Company

Institut Der Wirtschaftsprüfer

Date Mar. 2, 2010
Comment Letter Number: 8 (PDF) Author Company

Ernst & Young

Date Mar. 1, 2010
Comment Letter Number: 9 (PDF) Author Katharine E Bagshaw FCA, Manager, Auditing Standards Company

The Institute of Chartered Accountants in England and Wales

Date Mar. 2, 2010
Comment Letter Number: 10 (PDF) Author Company

KPMG LLP

Date Mar. 2, 2010
Comment Letter Number: 11 (PDF) Author Hans van Damme, President Company

Federation of European Accountants

Date Mar. 2, 2010
Comment Letter Number: 12 (PDF) Author Company

Deloitte & Touche LLP

Date Mar. 3, 2010
Comment Letter Number: 13 (PDF) Author Company

Moss Adams LLP

Date Mar. 3, 2010
Comment Letter Number: 14 (PDF) Author Company

McGladrey & Pullen, LLP

Date Mar. 3, 2010
Comment Letter Number: 15 (PDF) Author Company

BDO Seidman, LLP

Date Mar. 3, 2010
Comment Letter Number: 16 (PDF) Author Jeanette Franzel, Managing Director, Financial Management and Assurance Company

United States Government Accountability Office

Date Mar. 3, 2010
Comment Letter Number: 17 (PDF) Author Company

Grant Thornton LLP

Date Mar. 3, 2010
Comment Letter Number: 18 (PDF) Author William Kinney, Professor, University of Texas at Austin Date Mar. 3, 2010
Comment Letter Number: 19 (PDF) Author Company

Crowe Horwath LLP

Date Mar. 3, 2010
Comment Letter Number: 20 (PDF) Author Tom Quaadman Company

United States Chamber of Commerce Center for Capital Markets Competitiveness

Date Mar. 3, 2010
Comment Letter Number: 21 (PDF) Author Company

PricewaterhouseCoopers LLP

Date Mar. 3, 2010
Comment Letter Number: 22 (PDF) Author Cindy Fornelli, Executive Director Company

Center for Audit Quality

Date Mar. 3, 2010
Comment Letter Number: 23 (PDF) Author Denis Usher, Mazars US Desk; Jean-Luc Barlet, Mazars Chief Compliance Officer Company

Mazars

Date Mar. 3, 2010

Comment Letters

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