Comment Letters (Supplemental Request)

Comment Letters
No. Author Company Date
Comment Letter Number: 1 (PDF) Author Mural Josephson Date Jul. 1, 2015
Comment Letter Number: 2 (PDF) Author Tom Hornung (Comment Withdrawn) Date Jul. 2, 2015
Comment Letter Number: 3 (PDF) Author Dennis R. Beresford, Executive in Residence Company

J. M. Tull School of Accounting, Terry College of Business, The University of Georgia

Date Jul. 17, 2015
Comment Letter Number: 4 (PDF) Author Edward B. Horahan III Company

The Law Office of Edward B. Horahan III, P.L.L.C.

Date Jul. 24, 2015
Comment Letter Number: 5 (PDF) Author Jeff Mahoney, General Counsel Company

Council of Institutional Investors

Date Jul. 30, 2015
Comment Letter Number: 6 (PDF) Author Alberto Forchielli, Managing Partner Company

Mandarin Capital Partners

Date Aug. 4, 2015
Comment Letter Number: 7 (PDF) Author Nancy J. Schroeder, CPA, Chair, Financial Reporting Committee Company

Institute of Management Accountants

Date Aug. 5, 2015
Comment Letter Number: 8 (PDF) Author James D. Cox, Brainerd Currie Professor of Law Company

Duke University School of Law

Date Aug. 5, 2015
Comment Letter Number: 9 (PDF) Author Howard B. Levy, Principal and Director, Technical Services Company

Piercy Bowler Taylor & Kern

Date Aug. 14, 2015
Comment Letter Number: 10 (PDF) Author Klaus-Peter Feld, Executive Director; Gillian Waldbauer, Head of International Affairs Company

Institut Der Wirtschaftsprufer

Date Aug. 20, 2015
Comment Letter Number: 11 (PDF) Author Brion L. Sharpe, CPA, Chair, FICPA Accounting Principles and Auditing Standards Committee Company

Florida Institute of Certified Public Accountants

Date Aug. 18, 2015
Comment Letter Number: 12 (PDF) Author Company

WeiserMazars LLP

Date Aug. 20, 2015
Comment Letter Number: 13 (PDF) Author Walter C. Davenport, CPA, Chair; Ken L. Bishop, President and CEO Company

National Association of State Boards of Accountancy

Date Aug. 25, 2015
Comment Letter Number: 14 (PDF) Author Donald F. Robertson, Jr., Vice President, Chief Accounting Officer; Catherine P. Lego, Chairman, Audit Committee of the Board of Directors Company

SanDisk Corporation

Date Aug. 27, 2015
Comment Letter Number: 15 (PDF) Author Jon Lukomnik, Managing Partner Company

Sinclair Capital LLC

Date Aug. 27, 2015
Comment Letter Number: 16 (PDF) Author Anne Sheehan, Director of Corporate Governance Company

California State Teachers' Retirement System

Date Aug. 27, 2015
Comment Letter Number: 17 (PDF) Author Jerilyn K. Barthel, CPA, Chair, Professional Standards Committee Company

Texas Society of Certified Public Accountants

Date Aug. 27, 2015
Comment Letter Number: 18 (PDF) Author Company

Deloitte & Touche LLP

Date Aug. 28, 2015
Comment Letter Number: 19 (PDF) Author Company

Hermes Equity Ownership Services Limited

Date Aug. 28, 2015
Comment Letter Number: 20 (PDF) Author Company

McGladrey LLP

Date Aug. 28, 2015
Comment Letter Number: 21 (PDF) Author Cynthia M. Fornelli, Executive Director Company

Center for Audit Quality

Date Aug. 28, 2015
Comment Letter Number: 22 (PDF) Author John R. Roberts Date Aug. 28, 2015
Comment Letter Number: 23 (PDF) Author Mary M. Bersot, CFA, CEO & Founder Company

Bersot Capital Management LLC

Date Aug. 29, 2015
Comment Letter Number: 24 (PDF) Author Company

Auditing Standards Committee, Auditing Section of the American Accounting Association

Date Aug. 30, 2015
Comment Letter Number: 25 (PDF) Author Company

Grant Thornton LLP

Date Aug. 31, 2015
Comment Letter Number: 26 (PDF) Author Company

PricewaterhouseCoopers LLP

Date Aug. 31, 2015
Comment Letter Number: 27 (PDF) Author Carson C Block, Esq. Company

Muddy Waters, LLC

Date Aug. 31, 2015
Comment Letter Number: 28 (PDF) Author Joseph M. Falbo, Jr., President Company

New York State Society of Certified Public Accountants

Date Aug. 31, 2015
Comment Letter Number: 29 (PDF) Author Elizabeth J. Sloan, CPA, Chair, Audit and Assurance Services Committee; James R. Javorcic, CPA, Vice Chair, Audit and Assurance Services Committee Company

Illinois CPA Society

Date Aug. 31, 2015
Comment Letter Number: 30 (PDF) Author Jennifer Parquette, Chief Investment Officer Company

Colorado PERA

Date Aug. 31, 2015
Comment Letter Number: 31 (PDF) Author Tom Quaadman, Vice President Company

U.S. Chamber of Commerce, Center for Capital Markets Competitiveness

Date Aug. 31, 2015
Comment Letter Number: 32 (PDF) Author Company

Ernst & Young LLP

Date Aug. 31, 2015
Comment Letter Number: 33 (PDF) Author Lisa A. Ritter, CPA, CFE, Chair, Accounting and Auditing Procedures Committee Company

Pennsylvania Institute of Certified Public Accountants

Date Aug. 31, 2015
Comment Letter Number: 34 (PDF) Author Company

BDO USA, LLP

Date Aug. 31, 2015
Comment Letter Number: 35 (PDF) Author Kurt N. Schacht, JD, CFA, Managing Partner, Standards & Financial Markets Integrity Division;; Ashwinpaul Sondhi, Chair, Corporate Disclosure Policy Council Company

CFA Institute

Date Aug. 31, 2015
Comment Letter Number: 36 (PDF) Author Company

Dixon Hughes Goodman LLP

Date Aug. 31, 2015
Comment Letter Number: 37 (PDF) Author Maureen M. McNichols, Marriner S. Eccles Professor of Public and Private Management and Accounting Company

Stanford University Graduate School of Business

Date Aug. 31, 2015
Comment Letter Number: 38 (PDF) Author Brandon J. Rees, Deputy Director, Office of Investment Company

American Federation of Labor and Congress of Industrial Organizations

Date Aug. 31, 2015
Comment Letter Number: 39 (PDF) Author Company

KPMG LLP

Date Aug. 31, 2015
Comment Letter Number: 40 (PDF) Author Pw Carey, Senior IT GRC Auditor, CISSP, CISA Company

Compliance Partners, LLC

Date Aug. 31, 2015
Comment Letter Number: 41 (PDF) Author James R. Dalkin, Director, Financial Management and Assurance Company

U.S. Government Accountability Office

Date Aug. 31, 2015
Comment Letter Number: 42 (PDF) Author Doug Kilgore, Executive Director Company

Worker Owner Council of the Northwest

Date Aug. 31, 2015
Comment Letter Number: 43 (PDF) Author Company

Crowe Horwath LLP

Date Aug. 31, 2015
Comment Letter Number: 44 (PDF) Author Anne Simpson, Investment Director Company

California Public Employees' Retirement System (CalPERS)

Date Aug. 31, 2015
Comment Letter Number: 45 (PDF) Author G Lawrence Buhl Date Sep. 1, 2015
Comment Letter Number: 46 (PDF) Author Liz Murrall, Director, Stewardship and Corporate Reporting Company

The Investment Association

Date Sep. 1, 2015
Comment Letter Number: 47 (PDF) Author Joseph V. Carcello, Department Head – Accounting & Information Management, Executive Director – Neel Corporate Governance Center, EY and Business Alumni Professor Company

Haslam College of Business, University of Tennessee

Date Sep. 7, 2015
Comment Letter Number: 48 (PDF) Author Company

WeiserMazars LLP

Date Sep. 9, 2015

Comment Letters (Reproposed Rule)

Comment Letters
No. Author Company 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

National Asian American Coalition

Date Dec. 6, 2013
Comment Letter Number: 3 (PDF) Author Carolyn J. Ridpath, Compliance Specialist Company

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

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

Institute of Management Accountants

Date Jan. 21, 2014
Comment Letter Number: 7 (PDF) Author André Kilesse, President; Olivier Boutellis-Taft, Chief Executive Company

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

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

Mendoza College of Business, Dept. of Accountancy, University of Notre Dame

Date Jan. 22, 2014
Comment Letter Number: 11 (PDF) Author Company

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

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

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

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

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

Texas Society of Certified Public Accountants

Date Feb. 3, 2014
Comment Letter Number: 23 (PDF) Author Cynthia M. Fornelli, Executive Director Company

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

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

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

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

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

Federal Housing Finance Agency

Date Jan. 31, 2014
Comment Letter Number: 31 (PDF) Author J. Michael Kirkland, President Company

New York State Society of Certified Public Accountants

Date Feb. 4, 2014
Comment Letter Number: 32 (PDF) Author Company

PricewaterhouseCoopers LLP

Date Feb. 4, 2014
Comment Letter Number: 33 (PDF) Author Michael D. Feinstein, Chair, Accounting Principles and Auditing Standards Committee Company

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

The Institute of Chartered Accountants in England and Wales (ICAEW)

Date Feb. 5, 2014
Comment Letter Number: 35 (PDF) Author Company

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

National Association of Corporate Directors

Date Feb. 10, 2014
Comment Letter Number: 39 (PDF) Author Company

Ernst & Young LLP

Date Feb. 12, 2014
Comment Letter Number: 40 (PDF) Author Company

Grant Thornton LLP

Date Feb. 3, 2014
Comment Letter Number: 41 (PDF) Author Company

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

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

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

International Corporate Governance Network

Date Mar. 11, 2014
Comment Letter Number: 47 (PDF) Author Darla C. Stuckey, Senior Vice President-Policy and Advocacy Company

Society of Corporate Secretaries and Governance Professionals

Date Mar. 12, 2014
Comment Letter Number: 48 (PDF) Author Company

WeiserMazars LLP

Date Mar. 12, 2014
Comment Letter Number: 49 (PDF) Author Company

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

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

Sinclair Capital LLC

Date Mar. 14, 2014
Comment Letter Number: 53 (PDF) Author Company

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

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

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

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

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

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

CohnReznick LLP

Date Mar. 17, 2014
Comment Letter Number: 62 (PDF) Author Company

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

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

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

California Public Employees' Retirement System (CalPERS)

Date Mar. 17, 2014
Comment Letter Number: 67 (PDF) Author Jeff Mahoney, General Counsel Company

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

Council of Institutional Investors

Date Aug. 15, 2014

Comment Letters (Proposed Rule)

Comment Letters
No. Author Company Date
Comment Letter Number: 1 (PDF) Author Carson Block, Chairman and CEO Company

Muddy Waters Research

Date Oct. 7, 2011
Comment Letter Number: 2 (PDF) Author Todd S. Glassey - CISM CIFI Company

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

AngloGold Ashanti Limited

Date Nov. 21, 2011
Comment Letter Number: 8 (PDF) Author Howard B. Levy, Sr. Principal and Director, Technical Services Company

Piercy Bowler Taylor & Kern, Certified Public Accountants

Date Nov. 30, 2011
Comment Letter Number: 9 (PDF) Author Philip Johnson, President Company

Federation of European Accountants

Date Dec. 7, 2011
Comment Letter Number: 10 (PDF) Author Company

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

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

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

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

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

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

New York State Society of Certified Public Accountants (NYSSCPA)

Date Jan. 4, 2012
Comment Letter Number: 19 (PDF) Author Company

KPMG LLP

Date Jan. 5, 2012
Comment Letter Number: 20 (PDF) Author Company

McGladrey & Pullen, LLP

Date Jan. 5, 2012
Comment Letter Number: 21 (PDF) Author Lee White FCA, Chief Executive Officer Company

The Institute of Chartered Accountants in Australia

Date Jan. 6, 2012
Comment Letter Number: 22 (PDF) Author Jeff Mahoney, General Counsel Company

Council of Institutional Investors

Date Jan. 5, 2012
Comment Letter Number: 23 (PDF) Author Company

Ernst & Young LLP

Date Jan. 9, 2012
Comment Letter Number: 24 (PDF) Author Company

Auditing Standards Committee, Auditing Section of the American Accounting Association

Date Jan. 9, 2012
Comment Letter Number: 25 (PDF) Author Paul Lee, Director Company

Hermes Equity Ownership Services

Date Jan. 9, 2012
Comment Letter Number: 26 (PDF) Author Edward B. Horahan III Company

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

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

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

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

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

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

PricewaterhouseCoopers LLP

Date Jan. 9, 2012
Comment Letter Number: 34 (PDF) Author Company

Mayer Hoffman McCann P.C.

Date Jan. 9, 2012
Comment Letter Number: 35 (PDF) Author Cynthia M. Fornelli, Executive Director Company

Center for Audit Quality

Date Jan. 9, 2012
Comment Letter Number: 36 (PDF) Author Company

Grant Thornton LLP

Date Jan. 9, 2012
Comment Letter Number: 37 (PDF) Author Company

Deloitte & Touche LLP

Date Jan. 9, 2012
Comment Letter Number: 38 (PDF) Author Company

BKD, LLP

Date Jan. 9, 2012
Comment Letter Number: 39 (PDF) Author Brian Hunt, FCA, Chief Executive Officer Company

Canadian Public Accountability Board (CPAB)

Date Jan. 13, 2012
Comment Letter Number: 40 (PDF) Author Allan Cohen, Chair, Financial Reporting Committee Company

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

CFA Institute

Date Jan. 23, 2012
Comment Letter Number: 43 (PDF) Author Jeff Mahoney, General Counsel Company

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)

Comment Letters
No. Author Company Date
Comment Letter Number: 1 (PDF) Author Stephen A. Zeff, Herbert S. Autrey Professor of Accounting Company

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

Council of Institutional Investors

Date Sep. 4, 2009
Comment Letter Number: 5 (PDF) Author Company

Auditing Standards Committee, Auditing Section of the American Accounting Association

Date Sep. 9, 2009
Comment Letter Number: 6 (PDF) Author Company

New York State Society of Certified Public Accountants

Date Sep. 10, 2009
Comment Letter Number: 7 (PDF) Author Company

Ernst & Young LLP

Date Sep. 10, 2009
Comment Letter Number: 8 (PDF) Author Company

California Society of Certified Public Accountants, Accounting Principles and Auditing Standards Committee

Date Sep. 10, 2009
Comment Letter Number: 9 (PDF) Author Company

McGladrey & Pullen, LLP

Date Sep. 10, 2009
Comment Letter Number: 10 (PDF) Author Company

Cherry, Bekaert & Holland, L.L.P.

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

Moore Stephens Lovelace, P.A.

Date Sep. 11, 2009
Comment Letter Number: 12 (PDF) Author Company

Hein & Associates LLP

Date Sep. 11, 2009
Comment Letter Number: 13 (PDF) Author Company

Grant Thornton LLP

Date Sep. 11, 2009
Comment Letter Number: 14 (PDF) Author Company

PricewaterhouseCoopers LLP

Date Sep. 11, 2009
Comment Letter Number: 15 (PDF) Author Howard B. Levy, Sr. Principal and Director, Technical Services Company

Piercy Bowler Taylor & Kern

Date Sep. 11, 2009
Comment Letter Number: 16 (PDF) Author Company

The Institute of Chartered Accountants in England and Wales

Date Sep. 11, 2009
Comment Letter Number: 17 (PDF) Author Company

BDO Seidman, LLP

Date Sep. 11, 2009
Comment Letter Number: 18 (PDF) Author Company

Crowe Horwath LLP

Date Sep. 11, 2009
Comment Letter Number: 19 (PDF) Author Cynthia M. Fornelli, Executive Director Company

Center for Audit Quality

Date Sep. 11, 2009
Comment Letter Number: 20 (PDF) Author Company

Deloitte & Touche LLP

Date Sep. 11, 2009
Comment Letter Number: 21 (PDF) Author Company

KPMG LLP

Date Sep. 11, 2009
Comment Letter Number: 22 (PDF) Author Mary Hartman Morris, Investment Officer Company

CalPERS

Date Sep. 14, 2009
Comment Letter Number: 23 (PDF) Author Paul Rohan, Director of Financial Reporting & Quality Control Company

UHY LLP

Date Sep. 15, 2009