Careers
SubscribeComment Letters (Supplemental Request)
Comment Letters (Reproposed Rule)
| No. | Author | Company/Organization | Date |
|---|---|---|---|
| Comment Letter Number: 1 (PDF) | Author Thomas F. Palmeri, CPA | Date Dec. 4, 2013 | |
| Comment Letter Number: 2 (PDF) | Author Faith Bautista, President and CEO |
Company/Organization
National Asian American Coalition |
Date Dec. 6, 2013 |
| Comment Letter Number: 3 (PDF) | Author Carolyn J. Ridpath, Compliance Specialist |
Company/Organization
Vermont Economic Development Authority |
Date Dec. 6, 2013 |
| Comment Letter Number: 4 (PDF) | Author Farlen Halikman | Date Dec. 27, 2013 | |
| Comment Letter Number: 5 (PDF) | Author Dennis R. Beresford, Executive in Residence |
Company/Organization
J. M. Tull School of Accounting, Terry College of Business, The University of Georgia |
Date Jan. 6, 2014 |
| Comment Letter Number: 6 (PDF) | Author Nancy J. Schroeder, CPA, Chair, Financial Reporting Committee; John K. Exline, CMA, CPA, Chair, Small Business Finance and Regulatory Committee |
Company/Organization
Institute of Management Accountants |
Date Jan. 21, 2014 |
| Comment Letter Number: 7 (PDF) | Author André Kilesse, President; Olivier Boutellis-Taft, Chief Executive |
Company/Organization
Federation of European Accountants |
Date Jan. 22, 2014 |
| Comment Letter Number: 8 (PDF) | Author Charles H. Noski | Date Jan. 13, 2014 | |
| Comment Letter Number: 9 (PDF) | Author Carlos E Johnson, CPA, Chair; Ken L. Bishop, President and CEO |
Company/Organization
National Association of State Boards of Accountancy |
Date Jan. 24, 2014 |
| Comment Letter Number: 10 (PDF) | Author James L. Fuehrmeyer, Jr. MBA, CPA, Associate Teaching Professor |
Company/Organization
Mendoza College of Business, Dept. of Accountancy, University of Notre Dame |
Date Jan. 22, 2014 |
| Comment Letter Number: 11 (PDF) | Author |
Company/Organization
McGladrey LLP |
Date Jan. 29, 2014 |
| Comment Letter Number: 12 (PDF) | Author Jim Cusenza | Date Jan. 30, 2014 | |
| Comment Letter Number: 13 (PDF) | Author Sherman L. Rosenfield, CPA | Date Jan. 30, 2014 | |
| Comment Letter Number: 14 (PDF) | Author Chris Barnard, Actuary | Date Jan. 30, 2014 | |
| Comment Letter Number: 15 (PDF) | Author Gilbert F. Viets | Date Jan. 31, 2014 | |
| Comment Letter Number: 16 (PDF) | Author Steven Morrison, CPA, Chair, FICPA Accounting Principles and Auditing Standards Committee |
Company/Organization
Florida Institute of Certified Public Accountants |
Date Feb. 3, 2014 |
| Comment Letter Number: 17 (PDF) | Author William F. Casey, Jr., retired CPA | Date Feb. 2, 2014 | |
| Comment Letter Number: 18 (PDF) | Author David York, Head of Auditing Practice |
Company/Organization
Association of Chartered Certified Accountants |
Date Feb. 3, 2014 |
| Comment Letter Number: 19 (PDF) | Author James J. Gerace, CPA, Chair, Audit and Assurance Services Committee; Elizabeth J. Sloan, CPA, Vice Chair, Audit and Assurance Services Committee |
Company/Organization
Illinois CPA Society |
Date Feb. 3, 2014 |
| Comment Letter Number: 20 (PDF) | Author Senator Carl Levin, Chairman, Permanent Subcommittee on Investigations; Senator Tom Coburn, M.D., Ranking Minority Member, Committee on Homeland Security and Governmental Affairs |
Company/Organization
United States Senate Committee on Homeland Security and Governmental Affairs |
Date Feb. 3, 2014 |
| Comment Letter Number: 21 (PDF) | Author Nick O. Sagona. Jr. | Date Feb. 3, 2014 | |
| Comment Letter Number: 22 (PDF) | Author Sandra K. Brown, CPA, Chair, Professional Standards Committee |
Company/Organization
Texas Society of Certified Public Accountants |
Date Feb. 3, 2014 |
| Comment Letter Number: 23 (PDF) | Author Cynthia M. Fornelli, Executive Director |
Company/Organization
Center for Audit Quality |
Date Feb. 3, 2014 |
| Comment Letter Number: 24 (PDF) | Author Ashley W. Burrowes PhD, CMA, FCA, Visiting Professor, Erskine Scholar in Accounting; John Karayan JD, PhD, Professor of Accounting |
Company/Organization
University of Canterbury; Woodbury University |
Date Feb. 1, 2014 |
| Comment Letter Number: 25 (PDF) | Author PW Carey | Date Feb. 3, 2014 | |
| Comment Letter Number: 26 (PDF) | Author William R. Kinney, Jr., Charles and Elizabeth Prothro Regents Chair in Business; Zoe-Vonna Palmrose, Hanson Professor in Business Administration |
Company/Organization
McCombs School of Business, The University of Texas at Austin; Foster School of Business, The University of Washington at Seattle |
Date Feb. 3, 2014 |
| Comment Letter Number: 27 (PDF) | Author |
Company/Organization
Deloitte & Touche LLP |
Date Feb. 3, 2014 |
| Comment Letter Number: 28 (PDF) | Author Al Khan | Date Feb. 3, 2014 | |
| Comment Letter Number: 29 (PDF) | Author |
Company/Organization
BKD, LLP |
Date Feb. 3, 2014 |
| Comment Letter Number: 30 (PDF) | Author Nicholas J. Satriano, Chief Accountant and Senior Associate Director - Office of Risk Analysis |
Company/Organization
Federal Housing Finance Agency |
Date Jan. 31, 2014 |
| Comment Letter Number: 31 (PDF) | Author J. Michael Kirkland, President |
Company/Organization
New York State Society of Certified Public Accountants |
Date Feb. 4, 2014 |
| Comment Letter Number: 32 (PDF) | Author |
Company/Organization
PricewaterhouseCoopers LLP |
Date Feb. 4, 2014 |
| Comment Letter Number: 33 (PDF) | Author Michael D. Feinstein, Chair, Accounting Principles and Auditing Standards Committee |
Company/Organization
California Society of Certified Public Accountants |
Date Feb. 4, 2014 |
| Comment Letter Number: 34 (PDF) | Author Katharine E Bagshaw FCA, Audit and Assurance Faculty |
Company/Organization
The Institute of Chartered Accountants in England and Wales (ICAEW) |
Date Feb. 5, 2014 |
| Comment Letter Number: 35 (PDF) | Author |
Company/Organization
BDO USA, LLP |
Date Feb. 6, 2014 |
| Comment Letter Number: 36 (PDF) | Author William Casey, CPA retired | Date Feb. 1, 2014 | |
| Comment Letter Number: 37 (PDF) | Author Charles T. Fagan, CPA, MBA, CGMA, CFE | Date Feb. 10, 2014 | |
| Comment Letter Number: 38 (PDF) | Author Ken Daly, President and CEO; Reatha Clark King, Chair |
Company/Organization
National Association of Corporate Directors |
Date Feb. 10, 2014 |
| Comment Letter Number: 39 (PDF) | Author |
Company/Organization
Ernst & Young LLP |
Date Feb. 12, 2014 |
| Comment Letter Number: 40 (PDF) | Author |
Company/Organization
Grant Thornton LLP |
Date Feb. 3, 2014 |
| Comment Letter Number: 41 (PDF) | Author |
Company/Organization
Crowe Horwath LLP |
Date Feb. 12, 2014 |
| Comment Letter Number: 42 (PDF) | Author Charles A. Bowsher | Date Feb. 26, 2014 | |
| Comment Letter Number: 43 (PDF) | Author Gregory M. Smith, Senior Director - Fund Accounting |
Company/Organization
Investment Company Institute |
Date Feb. 27, 2014 |
| Comment Letter Number: 44 (PDF) | Author G. Lawrence Buhl, CPA | Date Mar. 5, 2014 | |
| Comment Letter Number: 45 (PDF) | Author Tom Quaadman, Vice President |
Company/Organization
U.S. Chamber of Commerce, Center for Capital Markets Competitiveness |
Date Mar. 10, 2014 |
| Comment Letter Number: 46 (PDF) | Author Elizabeth Murrall, Chairman, Accounting and Auditing Practices Committee; Michelle Edkins, Chairman, Board of Governors |
Company/Organization
International Corporate Governance Network |
Date Mar. 11, 2014 |
| Comment Letter Number: 47 (PDF) | Author Darla C. Stuckey, Senior Vice President-Policy and Advocacy |
Company/Organization
Society of Corporate Secretaries and Governance Professionals |
Date Mar. 12, 2014 |
| Comment Letter Number: 48 (PDF) | Author |
Company/Organization
WeiserMazars LLP |
Date Mar. 12, 2014 |
| Comment Letter Number: 49 (PDF) | Author |
Company/Organization
KPMG LLP |
Date Mar. 13, 2014 |
| Comment Letter Number: 50 (PDF) | Author Kurt N. Schacht, JD, CFA, Managing Director, Standards & Financial Markets Integrity Division; Ashwinpaul Sondhi, Chair, Corporate Disclosure Policy Council |
Company/Organization
CFA Institute |
Date Mar. 13, 2014 |
| Comment Letter Number: 51 (PDF) | Author David Tweedie | Date Mar. 11, 2014 | |
| Comment Letter Number: 52 (PDF) | Author Jon Lukomnik, Managing Partner |
Company/Organization
Sinclair Capital LLC |
Date Mar. 14, 2014 |
| Comment Letter Number: 53 (PDF) | Author |
Company/Organization
EisnerAmper LLP |
Date Mar. 12, 2014 |
| Comment Letter Number: 54 (PDF) | Author Philip Johnson | Date Mar. 14, 2014 | |
| Comment Letter Number: 55 (PDF) | Author Klaus-Peter Feld, Executive Director; Gillian Waldbauer, Technical Manager |
Company/Organization
Institut der Wirtschaftsprufer |
Date Mar. 17, 2014 |
| Comment Letter Number: 56 (PDF) | Author Allison M. Henry, CPA, PICPA – Vice President – Professional & Technical Standards, Staff Liaison, PICPA Accounting and Auditing Procedures Committee |
Company/Organization
Pennsylvania Institute of Certified Public Accountants |
Date Mar. 17, 2014 |
| Comment Letter Number: 57 (PDF) | Author Yves Nicolas, President of CNCC; Giles Hengoat, President of Department of Financial Markets of CNCC |
Company/Organization
Compagnie Nationale des Commissaires aux Comptes |
Date Mar. 17, 2014 |
| Comment Letter Number: 58 (PDF) | Author Mercer Bullard, President and Founder, Fund Democracy, Inc.; Barbara Roper, Director of Investor Protection, Consumer Federation of America |
Company/Organization
Fund Democracy, Inc.; Consumer Federation of America |
Date Mar. 17, 2014 |
| Comment Letter Number: 59 (PDF) | Author James R. Dalkin, Director, Financial Management and Assurance |
Company/Organization
U.S. Government Accountability Office |
Date Mar. 17, 2014 |
| Comment Letter Number: 60 (PDF) | Author Robert N. Waxman, CPA | Date Mar. 17, 2014 | |
| Comment Letter Number: 61 (PDF) | Author |
Company/Organization
CohnReznick LLP |
Date Mar. 17, 2014 |
| Comment Letter Number: 62 (PDF) | Author |
Company/Organization
Auditing Standards Committee, Auditing Section of the American Accounting Association |
Date Mar. 17, 2014 |
| Comment Letter Number: 63 (PDF) | Author Denise L. Nappier, State Treasurer |
Company/Organization
State of Connecticut |
Date Mar. 17, 2014 |
| Comment Letter Number: 64 (PDF) | Author Pw Carey | Date Mar. 17, 2014 | |
| Comment Letter Number: 65 (PDF) | Author Brandon J. Rees, Acting Director, Office of Investment |
Company/Organization
American Federation of Labor and Congress of Industrial Organizations (AFl-CIO) |
Date Mar. 17, 2014 |
| Comment Letter Number: 66 (PDF) | Author Anne Simpson, Senior Portfolio Manager, Investments |
Company/Organization
California Public Employees' Retirement System (CalPERS) |
Date Mar. 17, 2014 |
| Comment Letter Number: 67 (PDF) | Author Jeff Mahoney, General Counsel |
Company/Organization
Council of Institutional Investors |
Date Mar. 17, 2014 |
| Comment Letter Number: 68 (PDF) | Author Linda de Beer, Professor, Independent Director and Corporate Governance Advisor | Date Mar. 20, 2014 | |
| Comment Letter Number: 69 (PDF) | Author Jeff Mahoney, General Counsel |
Company/Organization
Council of Institutional Investors |
Date Aug. 15, 2014 |
Comment Letters (Proposed Rule)
| No. | Author | Company/Organization | Date |
|---|---|---|---|
| Comment Letter Number: 1 (PDF) | Author Carson Block, Chairman and CEO |
Company/Organization
Muddy Waters Research |
Date Oct. 7, 2011 |
| Comment Letter Number: 2 (PDF) | Author Todd S. Glassey - CISM CIFI |
Company/Organization
CTO Certichron Inc |
Date Oct. 6, 2011 |
| Comment Letter Number: 3 (PDF) | Author Sherman L. Rosenfield, CPA, P.A. | Date Oct. 11, 2011 | |
| Comment Letter Number: 4 (PDF) | Author C. Russell | Date Oct. 12, 2011 | |
| Comment Letter Number: 5 (PDF) | Author Chris Barnard, Actuary | Date Oct. 17, 2011 | |
| Comment Letter Number: 6 (PDF) | Author Vu Quynhanh | Date Oct. 20, 2011 | |
| Comment Letter Number: 7 (PDF) | Author S. Venkatakrishan, Executive Director and Chief Financial Officer |
Company/Organization
AngloGold Ashanti Limited |
Date Nov. 21, 2011 |
| Comment Letter Number: 8 (PDF) | Author Howard B. Levy, Sr. Principal and Director, Technical Services |
Company/Organization
Piercy Bowler Taylor & Kern, Certified Public Accountants |
Date Nov. 30, 2011 |
| Comment Letter Number: 9 (PDF) | Author Philip Johnson, President |
Company/Organization
Federation of European Accountants |
Date Dec. 7, 2011 |
| Comment Letter Number: 10 (PDF) | Author |
Company/Organization
Battelle & Battelle LLP |
Date Dec. 12, 2011 |
| Comment Letter Number: 11 (PDF) | Author Jack Henry | Date Dec. 13, 2011 | |
| Comment Letter Number: 12 (PDF) | Author James L. Fuehrmeyer, Jr. MBA, CPA, Associate Teaching Professor |
Company/Organization
University of Notre Dame |
Date Dec. 13, 2011 |
| Comment Letter Number: 13 (PDF) | Author Adrienne Stankard | ||
| Comment Letter Number: 14 (PDF) | Author Kathryn W. Kapka, CPA, CIA, CGAP, Chair, Professional Standards Committee |
Company/Organization
Texas Society of Certified Public Accountants (TSCPA) |
Date Dec. 19, 2011 |
| Comment Letter Number: 15 (PDF) | Author Katharine E. Bagshaw FCA, Audit and Assurance Faculty |
Company/Organization
The Institute of Chartered Accountants in England and Wales (ICAEW) |
Date Dec. 19, 2011 |
| Comment Letter Number: 16 (PDF) | Author Howard Sibelman, Chair, Accounting Principles and Auditing Standards Committee |
Company/Organization
California Society of Certified Public Accountants |
Date Dec. 21, 2011 |
| Comment Letter Number: 17 (PDF) | Author Senator Carl Levin, Chairman, Permanent Subcommittee on Investigations |
Company/Organization
United States Senate Committee on Homeland Security and Governmental Affairs |
Date Jan. 3, 2012 |
| Comment Letter Number: 18 (PDF) | Author Richard E. Piluso, President |
Company/Organization
New York State Society of Certified Public Accountants (NYSSCPA) |
Date Jan. 4, 2012 |
| Comment Letter Number: 19 (PDF) | Author |
Company/Organization
KPMG LLP |
Date Jan. 5, 2012 |
| Comment Letter Number: 20 (PDF) | Author |
Company/Organization
McGladrey & Pullen, LLP |
Date Jan. 5, 2012 |
| Comment Letter Number: 21 (PDF) | Author Lee White FCA, Chief Executive Officer |
Company/Organization
The Institute of Chartered Accountants in Australia |
Date Jan. 6, 2012 |
| Comment Letter Number: 22 (PDF) | Author Jeff Mahoney, General Counsel |
Company/Organization
Council of Institutional Investors |
Date Jan. 5, 2012 |
| Comment Letter Number: 23 (PDF) | Author |
Company/Organization
Ernst & Young LLP |
Date Jan. 9, 2012 |
| Comment Letter Number: 24 (PDF) | Author |
Company/Organization
Auditing Standards Committee, Auditing Section of the American Accounting Association |
Date Jan. 9, 2012 |
| Comment Letter Number: 25 (PDF) | Author Paul Lee, Director |
Company/Organization
Hermes Equity Ownership Services |
Date Jan. 9, 2012 |
| Comment Letter Number: 26 (PDF) | Author Edward B. Horahan III |
Company/Organization
The Law Office of Edward B. Horahan III, PLLC |
Date Jan. 9, 2012 |
| Comment Letter Number: 27 (PDF) | Author Kevin V. Wydra, CPA, Chair, Audit and Assurance Services Committee; James J. Gerace, CPA, Vice Chair, Audit and Assurance Services Committee |
Company/Organization
Illinois CPA Society |
Date Jan. 9, 2012 |
| Comment Letter Number: 28 (PDF) | Author Len Canty, Chairman, Black Economic Council; Jorge Corralejo, Chairman, Latino Business Chamber of Greater LA; Faith Bautista, President and CEO, National Asian American Coalition; Robert Gnaizda, Of Counsel |
Company/Organization
Black Economic Council; Latino Business Chamber of Greater LA; National Asian American Coalition |
Date Jan. 9, 2012 |
| Comment Letter Number: 29 (PDF) | Author Tom Quaadman, Vice President |
Company/Organization
U.S. Chamber of Commerce, Center for Capital Markets Competitiveness |
Date Jan. 9, 2012 |
| Comment Letter Number: 30 (PDF) | Author Arnold C. Hanish, Vice President, Finance and Chief Accounting Officer |
Company/Organization
Eli Lilly and Company |
Date Jan. 9, 2012 |
| Comment Letter Number: 31 (PDF) | Author Tamara A. Lambert, Ph.D.; Benjamin L. Luippold, Ph.D.; Chad M. Stefaniak, CPA, Ph.D. | Date Jan. 9, 2012 | |
| Comment Letter Number: 32 (PDF) | Author |
Company/Organization
BDO USA, LLP |
Date Jan. 9, 2012 |
| Comment Letter Number: 33 (PDF) | Author Bob Moritz, US Chairman and Senior Partner; Tim Ryan, Vice Chairman, US Assurance Leader |
Company/Organization
PricewaterhouseCoopers LLP |
Date Jan. 9, 2012 |
| Comment Letter Number: 34 (PDF) | Author |
Company/Organization
Mayer Hoffman McCann P.C. |
Date Jan. 9, 2012 |
| Comment Letter Number: 35 (PDF) | Author Cynthia M. Fornelli, Executive Director |
Company/Organization
Center for Audit Quality |
Date Jan. 9, 2012 |
| Comment Letter Number: 36 (PDF) | Author |
Company/Organization
Grant Thornton LLP |
Date Jan. 9, 2012 |
| Comment Letter Number: 37 (PDF) | Author |
Company/Organization
Deloitte & Touche LLP |
Date Jan. 9, 2012 |
| Comment Letter Number: 38 (PDF) | Author |
Company/Organization
BKD, LLP |
Date Jan. 9, 2012 |
| Comment Letter Number: 39 (PDF) | Author Brian Hunt, FCA, Chief Executive Officer |
Company/Organization
Canadian Public Accountability Board (CPAB) |
Date Jan. 13, 2012 |
| Comment Letter Number: 40 (PDF) | Author Allan Cohen, Chair, Financial Reporting Committee |
Company/Organization
Institute of Management Accountants (IMA) |
Date Jan. 16, 2012 |
| Comment Letter Number: 41 (PDF) | Author Gilbert F. Viets | Date Jan. 23, 2012 | |
| Comment Letter Number: 42 (PDF) | Author Kurt N. Schacht, JD, CFA, Managing Director, Standards & Financial Markets Integrity Division; Gerald I. White, CFA, Chair, Corporate Disclosure Policy Council |
Company/Organization
CFA Institute |
Date Jan. 23, 2012 |
| Comment Letter Number: 43 (PDF) | Author Jeff Mahoney, General Counsel |
Company/Organization
Council of Institutional Investors |
Date May 23, 2013 |
| Comment Letter Number: 44 (PDF) | Author Memorandum from the Office of the Chief Auditor regarding a June 4, 2013 meeting with representatives of Mayer Hoffman McCann, P.C. and CBIZ, Inc. | Date Jun. 5, 2013 |
Comment Letters (Concept Release)
| No. | Author | Company/Organization | Date |
|---|---|---|---|
| Comment Letter Number: 1 (PDF) | Author Stephen A. Zeff, Herbert S. Autrey Professor of Accounting |
Company/Organization
Rice University |
Date Jul. 29, 2009 |
| Comment Letter Number: 2 (PDF) | Author Frank Gorrell | Date Aug. 14, 2009 | |
| Comment Letter Number: 3 (PDF) | Author Audrey Gramling; Joseph Carcello; Todd DeZoort; and Dana Hermanson | Date Aug. 14, 2009 | |
| Comment Letter Number: 4 (PDF) | Author |
Company/Organization
Council of Institutional Investors |
Date Sep. 4, 2009 |
| Comment Letter Number: 5 (PDF) | Author |
Company/Organization
Auditing Standards Committee, Auditing Section of the American Accounting Association |
Date Sep. 9, 2009 |
| Comment Letter Number: 6 (PDF) | Author |
Company/Organization
New York State Society of Certified Public Accountants |
Date Sep. 10, 2009 |
| Comment Letter Number: 7 (PDF) | Author |
Company/Organization
Ernst & Young LLP |
Date Sep. 10, 2009 |
| Comment Letter Number: 8 (PDF) | Author |
Company/Organization
California Society of Certified Public Accountants, Accounting Principles and Auditing Standards Committee |
Date Sep. 10, 2009 |
| Comment Letter Number: 9 (PDF) | Author |
Company/Organization
McGladrey & Pullen, LLP |
Date Sep. 10, 2009 |
| Comment Letter Number: 10 (PDF) | Author |
Company/Organization
Cherry, Bekaert & Holland, L.L.P. |
Date Sep. 11, 2009 |
| Comment Letter Number: 11 (PDF) | Author |
Company/Organization
Moore Stephens Lovelace, P.A. |
Date Sep. 11, 2009 |
| Comment Letter Number: 12 (PDF) | Author |
Company/Organization
Hein & Associates LLP |
Date Sep. 11, 2009 |
| Comment Letter Number: 13 (PDF) | Author |
Company/Organization
Grant Thornton LLP |
Date Sep. 11, 2009 |
| Comment Letter Number: 14 (PDF) | Author |
Company/Organization
PricewaterhouseCoopers LLP |
Date Sep. 11, 2009 |
| Comment Letter Number: 15 (PDF) | Author Howard B. Levy, Sr. Principal and Director, Technical Services |
Company/Organization
Piercy Bowler Taylor & Kern |
Date Sep. 11, 2009 |
| Comment Letter Number: 16 (PDF) | Author |
Company/Organization
The Institute of Chartered Accountants in England and Wales |
Date Sep. 11, 2009 |
| Comment Letter Number: 17 (PDF) | Author |
Company/Organization
BDO Seidman, LLP |
Date Sep. 11, 2009 |
| Comment Letter Number: 18 (PDF) | Author |
Company/Organization
Crowe Horwath LLP |
Date Sep. 11, 2009 |
| Comment Letter Number: 19 (PDF) | Author Cynthia M. Fornelli, Executive Director |
Company/Organization
Center for Audit Quality |
Date Sep. 11, 2009 |
| Comment Letter Number: 20 (PDF) | Author |
Company/Organization
Deloitte & Touche LLP |
Date Sep. 11, 2009 |
| Comment Letter Number: 21 (PDF) | Author |
Company/Organization
KPMG LLP |
Date Sep. 11, 2009 |
| Comment Letter Number: 22 (PDF) | Author Mary Hartman Morris, Investment Officer |
Company/Organization
CalPERS |
Date Sep. 14, 2009 |
| Comment Letter Number: 23 (PDF) | Author Paul Rohan, Director of Financial Reporting & Quality Control |
Company/Organization
UHY LLP |
Date Sep. 15, 2009 |
J. M. Tull School of Accounting, Terry College of Business, The University of Georgia
The Law Office of Edward B. Horahan III, P.L.L.C.
Council of Institutional Investors
Mandarin Capital Partners
Institute of Management Accountants
Duke University School of Law
Piercy Bowler Taylor & Kern
Institut Der Wirtschaftsprufer
Florida Institute of Certified Public Accountants
WeiserMazars LLP
National Association of State Boards of Accountancy
SanDisk Corporation
Sinclair Capital LLC
California State Teachers' Retirement System
Texas Society of Certified Public Accountants
Deloitte & Touche LLP
Hermes Equity Ownership Services Limited
McGladrey LLP
Center for Audit Quality
Bersot Capital Management LLC
Auditing Standards Committee, Auditing Section of the American Accounting Association
Grant Thornton LLP
PricewaterhouseCoopers LLP
Muddy Waters, LLC
New York State Society of Certified Public Accountants
Illinois CPA Society
Colorado PERA
U.S. Chamber of Commerce, Center for Capital Markets Competitiveness
Ernst & Young LLP
Pennsylvania Institute of Certified Public Accountants
BDO USA, LLP
CFA Institute
Dixon Hughes Goodman LLP
Stanford University Graduate School of Business
American Federation of Labor and Congress of Industrial Organizations
KPMG LLP
Compliance Partners, LLC
U.S. Government Accountability Office
Worker Owner Council of the Northwest
Crowe Horwath LLP
California Public Employees' Retirement System (CalPERS)
The Investment Association
Haslam College of Business, University of Tennessee
WeiserMazars LLP