Comment Letters

Comment Letters
No. Author Company Date
Comment Letter Number: 1 (PDF) Author Hans van Damme, President Company

Federation of European Accountants

Date Jan. 28, 2009
Comment Letter Number: 2 (PDF) Author Peter Krogslund Jensen, Chief Special Advisor Company

Danish Commerce and Companies Agency

Date Jan. 30, 2009
Comment Letter Number: 3 (PDF) Author Chris Joy, Executive Director Company

Hong Kong Institute of Certified Public Accountants

Date Feb. 2, 2009
Comment Letter Number: 4 (PDF) Author Klaus-Peter Feld, Executive Officer Company

Institut der Wirtschaftsprüfer

Date Feb. 2, 2009
Comment Letter Number: 5 (PDF) Author Paul George, Director Company

UK Professional Oversight Board

Date Feb. 2, 2009
Comment Letter Number: 6 (PDF) Author Nobuyuki Kinoshita, Secretary General; Financial Services Agency of Japan, Junichi Maruyama, Deputy Commissioner for International Affairs Company

Certified Public Accountants and Auditing Oversight Board of Japan

Date Feb. 2, 2009
Comment Letter Number: 7 (PDF) Author Prof. dr. S.J. Maijoor, Managing Director Company

Netherlands Authority for the Financial Markets

Date Feb. 2, 2009
Comment Letter Number: 8 (PDF) Author Frank Schneider, Director Company

Swiss Federal Audit Oversight Authority

Date Feb. 2, 2009
Comment Letter Number: 9 (PDF) Author Company

KPMG International

Date Feb. 2, 2009
Comment Letter Number: 10 (PDF) Author Kenneth C. Sharp, Global Leader – Assurance Service Company

Grant Thornton International

Date Feb. 2, 2009
Comment Letter Number: 11 (PDF) Author Company

Ernst & Young LLP

Date Feb. 2, 2009
Comment Letter Number: 12 (PDF) Author Jack Ciesielski Company

R.G. Associates, Inc.

Date Feb. 2, 2009
Comment Letter Number: 13 (PDF) Author Vincent Baillot, President Company

Compagnie Nationale des Commissaires aux Comptes

Date Feb. 2, 2009
Comment Letter Number: 14 (PDF) Author Company

PricewaterhouseCoopers LLP

Date Feb. 2, 2009
Comment Letter Number: 15 (PDF) Author Company

Deloitte Touche Tohmatsu

Date Feb. 2, 2009
Comment Letter Number: 16 (PDF) Author Barbara Roper, Director of Investor Protection Company

Consumer Federation of America

Date Feb. 2, 2009
Comment Letter Number: 17 (PDF) Author Joseph V. Carcello, Professor, Director of Research - Corporate Governance Center, University of Tennessee Date Feb. 2, 2009
Comment Letter Number: 18 (PDF) Author Jean-Luc Barlet Company

Mazars Risk Management & Audit Quality

Date Feb. 2, 2009
Comment Letter Number: 19 (PDF) Author Mary Hartman Morris, Investment Officer Company

CalPERS

Date Feb. 2, 2009
Comment Letter Number: 20 (PDF) Author Jeff Mahoney, General Counsel Company

Council of Institutional Investors

Date Feb. 2, 2009
Comment Letter Number: 21 (PDF) Author Noel Clehane, Global Head of Regulatory & Public Policy Affairs Company

BDO International

Date Feb. 3, 2009
Comment Letter Number: 22 (PDF) Author Aatto Prihti, Chairman Company

The Auditing Board of the Central Chamber of Commerce

Date Feb. 3, 2009
Comment Letter Number: 23 (PDF) Author Company

The European Commission

Date Feb. 9, 2009
Comment Letter Number: 24 (PDF) Author Tong Daochi, Director General, Department of International Affairs Company

China Securities Regulatory Commission

Date Feb. 13, 2009