Comment Letters for Docket 028

Comment Letters (Proposed Rule)

Comment Letters
No. Author Company Date
Comment Letter Number: 1 (PDF) Author Donna J. Fisher, Senior Vice President, Tax, Accounting & Financial Management Company

American Bankers Association

Date Aug. 17, 2010
Comment Letter Number: 2 (PDF) Author Richard F. Chambers, CIA, CGAP, CCSA, President and Chief Executive Officer Company

Institute of Internal Auditors

Date Sep. 7, 2010
Comment Letter Number: 3 (PDF) Author Company

McGladrey & Pullen, LLP

Date Sep. 9, 2010
Comment Letter Number: 4 (PDF) Author Company

Auditing Standards Committee, Auditing Section - American Accounting Association

Date Sep. 10, 2010
Comment Letter Number: 5 (PDF) Author Professor Joseph A. Maffia, CPA Company

Hunter College Graduate Program, Economics Department

Date Sep. 13, 2010
Comment Letter Number: 6 (PDF) Author Company

Institut der Wirtschaftsprüfer

Date Sep. 13, 2010
Comment Letter Number: 7 (PDF) Author Hans van Damme, President Company

Federation of European Accountants

Date Sep. 13, 2010
Comment Letter Number: 8 (PDF) Author JoAnn Guattery, Chair, Accounting Principles and Auditing Committee Company

California Society of Certified Public Accountants

Date Sep. 8, 2010
Comment Letter Number: 9 (PDF) Author C. Brian Fox, CPA, Founder & Chief Marketing Officer Company

Capital Confirmation, Inc.

Date Sep. 13, 2010
Comment Letter Number: 10 (PDF) Author Katharine E Bagshaw FCA, Manager, Auditing Standards, ICAEW Audit and Assurance Faculty Company

The Institute of Chartered Accountants in England and Wales

Date Sep. 13, 2010
Comment Letter Number: 11 (PDF) Author Kathryn W. Kapka, MBA, CPA, CIA, CGAP, Chair, Professional Standards Committee Company

Texas Society of Certified Public Accountants

Date Sep. 13, 2010
Comment Letter Number: 12 (PDF) Author Company

PricewaterhouseCoopers LLP

Date Sep. 13, 2010
Comment Letter Number: 13 (PDF) Author Cynthia M. Fornelli, Executive Director Company

Center for Audit Quality

Date Sep. 13, 2010
Comment Letter Number: 14 (PDF) Author Wendy Stevens, WeiserMazars Quality Assurance; Denis Usher, Mazars US Desk; Jean-Luc Barlet, Mazars Chief Compliance Officer Company

Mazars

Date Sep. 13, 2010
Comment Letter Number: 15 (PDF) Author Company

Deloitte & Touche LLP

Date Sep. 13, 2010
Comment Letter Number: 16 (PDF) Author Jan C. Herringer; Mark Mycio; John M. Sacco Company

New York State Society of Certified Public Accountants

Date Sep. 13, 2010
Comment Letter Number: 17 (PDF) Author Company

Ernst & Young LLP

Date Sep. 13, 2010
Comment Letter Number: 18 (PDF) Author Company

Grant Thornton LLP

Date Sep. 13, 2010
Comment Letter Number: 19 (PDF) Author Company

KPMG LLP

Date Sep. 13, 2010
Comment Letter Number: 20 (PDF) Author Tom Quaadman Company

United States Chamber of Commerce Center for Capital Markets Competitiveness

Date Sep. 13, 2010
Comment Letter Number: 21 (PDF) Author Company

Crowe Horwath LLP

Date Sep. 13, 2010
Comment Letter Number: 22 (PDF) Author Company

Mayer Hoffman McCann P.C.

Date Sep. 13, 2010
Comment Letter Number: 23 (PDF) Author James R. Dalkin, Director, Financial Management and Assurance Company

United States Government Accountability Office

Date Sep. 13, 2010
Comment Letter Number: 24 (PDF) Author Company

BDO USA, LLP

Date Sep. 13, 2010
Comment Letter Number: 25 (PDF) Author Company

AuditConfirmations, LLC

Comment Letter Number: 26 (PDF) Author Kevin V. Wydra, CPA, Chair, Audit and Assurances Services Committee; James Gerace, CPA, Vice Chair, Audit and Assurances Services Committee Company

Illinois CPA Society

Date Sep. 13, 2010
Comment Letter Number: 27 (PDF) Author Howard B. Levy, Sr. Principal and Director of Technical Services Company

Piercy Bowler Taylor & Kern, Certified Public Accountants

Date Oct. 4, 2010

Comment Letters (Concept Release)

Comment Letters
No. Author Company Date
Comment Letter Number: 1 (PDF) Author Dan Mahaffey Date Apr. 15, 2009
Comment Letter Number: 2 (PDF) Author Tim Young Company

Joseph Decosimo and Company, LLC

Date Apr. 20, 2009
Comment Letter Number: 3 (PDF) Author Company

AuditConfirmations, LLC

Date May 14, 2009
Comment Letter Number: 4 (PDF) Author Mark Lyle Company

PricewaterhouseCoopers LLP

Date May 18, 2009
Comment Letter Number: 5 (PDF) Author Frank Maguire, Vice President, Business Planning & Strategy Company

RPost, the Registered E-mail® Company

Date May 26, 2009
Comment Letter Number: 6 (PDF) Author Company

United States Government Accountability Office

Date May 28, 2009
Comment Letter Number: 7 (PDF) Author Company

American Accounting Association, Auditing Section, Auditing Standards Committee

Date May 28, 2009
Comment Letter Number: 8 (PDF) Author JoAnn Guattery, Chair, Accounting Principles and Auditing Standards Committee Company

California Society of Certified Public Accountants

Date May 28, 2009
Comment Letter Number: 9 (PDF) Author Company

Institut der Wirtschaftsprüfer

Date May 29, 2009
Comment Letter Number: 10 (PDF) Author Company

The Institute of Chartered Accountants in England and Wales

Date May 29, 2009
Comment Letter Number: 11 (PDF) Author Company

Federation of European Accountants

Date May 29, 2009
Comment Letter Number: 12 (PDF) Author Company

McGladrey & Pullen, LLP

Date May 29, 2009
Comment Letter Number: 13 (PDF) Author Company

PricewaterhouseCoopers LLP

Date May 29, 2009
Comment Letter Number: 14 (PDF) Author Cynthia M. Fornelli, Executive Director Company

Center for Audit Quality

Date May 29, 2009
Comment Letter Number: 15 (PDF) Author Jon R. Hoffmeister, Chair, Audit and Assurance Services Committee Company

Illinois CPA Society

Date May 29, 2009
Comment Letter Number: 16 (PDF) Author Brian Fox, Vice President Company

Capital Confirmations, Inc.

Date May 29, 2009
Comment Letter Number: 17 (PDF) Author Company

BDO Seidman, LLP

Date May 29, 2009
Comment Letter Number: 18 (PDF) Author Company

Deloitte & Touche LLP

Date May 29, 2009
Comment Letter Number: 19 (PDF) Author Company

Grant Thornton LLP

Date May 29, 2009
Comment Letter Number: 20 (PDF) Author Company

Ernst & Young LLP

Date May 29, 2009
Comment Letter Number: 21 (PDF) Author Company

KPMG LLP

Date May 29, 2009
Comment Letter Number: 22 (PDF) Author Jean-Luc Barlet Company

Mazars Risk Management & Audit Quality

Date May 29, 2009
Comment Letter Number: 23 (PDF) Author Mary Hartman Morris, Investment Officer Company

CalPERS

Date May 29, 2009
Comment Letter Number: 24 (PDF) Author Howard B. Levy, Sr. Principal and Director, Technical Services Company

Piercy Bowler Taylor & Kern

Date Sep. 2, 2009