Comment Letters (Reproposed Rule)

Comment Letters
No. Author Company Date
Comment Letter Number: 1 (PDF) Author Dennis R. Beresford, Ernst & Young Executive Professor of Accounting Company

University of Georgia

Date Jan. 10, 2012
Comment Letter Number: 2 (PDF) Author Suzanne Hamlet Shatto Date Jan. 20, 2012
Comment Letter Number: 3 (PDF) Author Philip Johnson, President Company

Federation of European Accountants

Date Feb. 15, 2012
Comment Letter Number: 4 (PDF) Author Howard B. Levy, Principal and Director of Technical Services Company

Piercy Bowler Taylor & Kern

Date Feb. 16, 2012
Comment Letter Number: 5 (PDF) Author Company

Mark Bailey & Company, Ltd.

Date Feb. 22, 2012
Comment Letter Number: 6 (PDF) Author J. Michael Cook Date Feb. 20, 2012
Comment Letter Number: 7 (PDF) Author Howard Sibelman, Chair, Accounting Principles and Auditing Standards Committee Company

California Society of Certified Public Accountants

Date Feb. 14, 2012
Comment Letter Number: 8 (PDF) Author Susan K. Tonner, Assistant Vice President, Acquisition Policy Company

Aerospace Industries Association

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

McGladrey & Pullen, LLP

Date Feb. 24, 2012
Comment Letter Number: 10 (PDF) Author Company

Crowe Horwath LLP

Date Feb. 27, 2012
Comment Letter Number: 11 (PDF) Author Manuel Isaza, Senior Associate Company

Hermes Equity Ownership Services Limited

Date Feb. 28, 2012
Comment Letter Number: 12 (PDF) Author Company

Deloitte & Touche LLP

Date Feb. 28, 2012
Comment Letter Number: 13 (PDF) Author Richard E. Piluso, President Company

New York State Society of Certified Public Accountants (NYSSCPA)

Date Feb. 28, 2012
Comment Letter Number: 14 (PDF) Author Katharine E Bagshaw FCA Company

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

Date Feb. 29, 2012
Comment Letter Number: 15 (PDF) Author Anne Simpson, Senior Portfolio Manager, Investment Office, Head of Corporate Governance Company

California Public Employees' Retirement System (CalPERS)

Date Feb. 28, 2012
Comment Letter Number: 16 (PDF) Author Klaus-Peter Feld, Executive Director; Gillian Waldbauer, Technical Manager Company

Institut der Wirtschaftsprüfer

Date Feb. 29, 2012
Comment Letter Number: 17 (PDF) Author Company

Ernst & Young LLP

Date Feb. 29, 2012
Comment Letter Number: 18 (PDF) Author James R. Dalkin, Director, Financial Management and Assurance Company

United States Government Accountability Office (GAO)

Date Feb. 29, 2012
Comment Letter Number: 19 (PDF) Author Company

BDO USA, LLP

Date Feb. 29, 2012
Comment Letter Number: 20 (PDF) Author Company

Grant Thornton LLP

Date Feb. 29, 2012
Comment Letter Number: 21 (PDF) Author Richard F. Chambers, CIA, CGAP, CCSA, CRMA, President and Chief Executive Officer Company

The Institute of Internal Auditors

Date Feb. 29, 2012
Comment Letter Number: 22 (PDF) Author Company

KPMG LLP

Date Feb. 29, 2012
Comment Letter Number: 23 (PDF) Author Jack C Parsons Date Feb. 29, 2012
Comment Letter Number: 24 (PDF) Author Janine M. Guillot, Co-Chair, Accounting and Auditing Practices Committee; Elizabeth Murrall, Co-Chair, Accounting and Auditing Practices Committee; Christianna Wood, Chairman, Board of Governors Company

International Corporate Governance Network (ICGN)

Date Feb. 29, 2012
Comment Letter Number: 25 (PDF) Author Kathryn W. Kapka, CPA, CIA, CGAP, Chair, Professional Standards Committee Company

Texas Society of Certified Public Accountants (TSCPA)

Date Feb. 29, 2012
Comment Letter Number: 26 (PDF) Author Company

PricewaterhouseCoopers LLP

Date Feb. 29, 2012
Comment Letter Number: 27 (PDF) Author Tom Quaadman, Vice President Company

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

Date Feb. 29, 2012
Comment Letter Number: 28 (PDF) Author Brian D. Bullard, Senior Vice President - Fund Business Management Group; Brian C. Janssen, Vice President - Fund Business Management Group Company

Capital Research and Management Company

Date Feb. 29, 2012
Comment Letter Number: 29 (PDF) Author Allan Cohen, Chair, Financial Reporting Committee Company

Institute of Management Accountants

Date Feb. 29, 2012
Comment Letter Number: 30 (PDF) Author Cynthia M. Fornelli, Executive Director Company

Center for Audit Quality

Date Feb. 29, 2012
Comment Letter Number: 31 (PDF) Author Company

WeiserMazars, LLP

Date Feb. 28, 2012
Comment Letter Number: 32 (PDF) Author Company

Moss Adams LLP

Date Feb. 29, 2012
Comment Letter Number: 33 (PDF) Author Ashbel C. Williams, Executive Director & CIO Company

State Board of Administration of Florida

Date Feb. 29, 2012
Comment Letter Number: 34 (PDF) Author Jean-Luc Barlet, Group Chief Compliance Officer Company

MAZARS

Date Feb. 29, 2012
Comment Letter Number: 35 (PDF) Author Arnold C. Hanish, Vice President, Finance and Chief Accounting Officer Company

Eli Lilly and Company

Date Feb. 29, 2012
Comment Letter Number: 36 (PDF) Author Brian Hunt, FCA, Chief Executive Officer Company

Canadian Public Accountability Board (CPAB)

Date Mar. 5, 2012
Comment Letter Number: 37 (PDF) Author Robert Bedwell, CPA, Chair; Steven Bierbrunner, CPA, Member; Richard Edsall, CPA, Member; Accounting Principles and Auditing Standards Committee Company

Florida Institute of Certified Public Accountants (FICPA)

Date Feb. 23, 2012
Comment Letter Number: 38 (PDF) Author Yasser El-Ansary CA, General Manager - Leadership and Quality Company

The Institute of Chartered Accountants in Australia

Date Mar. 13, 2012
Comment Letter Number: 39 (PDF) Author Robert B. Lamm, Chair, Securities Law Committee Company

Society of Corporate Secretaries & Governance Professionals

Date May 30, 2012

Comment Letters (Proposed Rule)

Comment Letters
No. Author Company Date
Comment Letter Number: 1 (PDF) Author Arthur Siegel Date Apr. 16, 2010
Comment Letter Number: 2 (PDF) Author Dennis R. Beresford, Ernst & Young Executive Professor of Accounting Company

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

Date Apr. 27, 2010
Comment Letter Number: 3 (PDF) Author Barbara Hackman Franklin, Chairman, NACD; Kenneth Daly, NACD President and CEO Company

National Association of Corporate Directors

Date May 18, 2010
Comment Letter Number: 4 (PDF) Author Hans van Damme, President Company

Federation of European Accountants

Date May 21, 2010
Comment Letter Number: 5 (PDF) Author Jeff Mahoney, General Counsel Company

Council of Institutional Investors

Date May 26, 2010
Comment Letter Number: 6 (PDF) Author Company

McGladrey & Pullen, LLP

Date May 26, 2010
Comment Letter Number: 7 (PDF) Author Melissa A. Frazier, CPA, Chair, Professional Standards Committee Company

Texas Society of Certified Public Accountants

Date May 28, 2010
Comment Letter Number: 8 (PDF) Author David J. Moynihan, President Company

New York State Society of Certified Public Accountants

Date May 28, 2010
Comment Letter Number: 9 (PDF) Author Steven Morrison, CPA; Laura Prevaratil, CPA, CFE Company

Florida Institute of Certified Public Accountants

Date May 28, 2010
Comment Letter Number: 10 (PDF) Author James R. Dalkin, Director, Financial Management and Assurance Company

United States Government Accountability Office

Date May 28, 2010
Comment Letter Number: 11 (PDF) Author Company

Ernst & Young LLP

Date May 28, 2010
Comment Letter Number: 12 (PDF) Author Richard F. Chambers, CIA, CGAP, CCSA, President and Chief Executive Officer Company

The Institute of Internal Auditors

Date May 28, 2010
Comment Letter Number: 13 (PDF) Author Tom Quaadman, Executive Director, Financial Reporting and Investor Opportunity Company

United States Chamber of Commerce, Center for Capital Markets Competitiveness

Date May 28, 2010
Comment Letter Number: 14 (PDF) Author Company

PricewaterhouseCoopers LLP

Date May 28, 2010
Comment Letter Number: 15 (PDF) Author Jo Ann Guattery, Chair, Accounting Principles and Auditing Standards Committee Company

California Society of Certified Public Accountants

Date May 28, 2010
Comment Letter Number: 16 (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 May 28, 2010
Comment Letter Number: 17 (PDF) Author Klaus-Peter Feld, Executive Director; Gillian G. Waldbauer, Technical Manager Company

Institut der Wirtschaftsprüfer

Date May 28, 2010
Comment Letter Number: 18 (PDF) Author Daniel Pedrotty, Director, AFL-CIO Office of Investment Company

American Federation of Labor and Congress of Industrial Organizations

Date May 28, 2010
Comment Letter Number: 19 (PDF) Author Kevin V. Wydra, CPA; James Gerace, CPA Company

Illinois CPA Society

Date May 28, 2010
Comment Letter Number: 20 (PDF) Author Company

Deloitte & Touche LLP

Date May 28, 2010
Comment Letter Number: 21 (PDF) Author Arnold C. Hanish, Chairman, Committee on Corporate Reporting Company

Financial Executives International

Date May 28, 2010
Comment Letter Number: 22 (PDF) Author Company

Grant Thornton LLP

Date May 28, 2010
Comment Letter Number: 23 (PDF) Author Howard B. Levy, Sr. Principal and Director of Technical Services Company

Piercy Bowler Taylor & Kern, Certified Public Accountants

Date May 28, 2010
Comment Letter Number: 24 (PDF) Author Cindy Fornelli, Executive Director Company

Center for Audit Quality

Date May 28, 2010
Comment Letter Number: 25 (PDF) Author Company

Crowe Horwath LLP

Date May 28, 2010
Comment Letter Number: 26 (PDF) Author Arnold C. Hanish, Vice President - Finance, and Chief Accounting Officer Company

Eli Lilly and Company

Date May 28, 2010
Comment Letter Number: 27 (PDF) Author Company

KPMG LLP

Date May 28, 2010
Comment Letter Number: 28 (PDF) Author Eleanor Bloxham, CEO Company

The Value Alliance and Corporate Governance Alliance

Date May 28, 2010
Comment Letter Number: 29 (PDF) Author Company

BDO Seidman, LLP

Date May 28, 2010
Comment Letter Number: 30 (PDF) Author Robert N. Waxman, CPA Date May 28, 2010
Comment Letter Number: 31 (PDF) Author Larry C. Glasscock, Chairman of the Audit Committee of the Board of Directors Company

Sprint

Date May 28, 2010
Comment Letter Number: 32 (PDF) Author Company

Society of Corporate Secretaries & Governance Professionals

Date Jun. 1, 2010
Comment Letter Number: 33 (PDF) Author Company

Mayer Hoffman McCann P.C.

Date Jun. 2, 2010
Comment Letter Number: 34 (PDF) Author Mary Hartman Morris, Investment Officer, Global Equity Company

CalPERS

Date Jun. 3, 2010
Comment Letter Number: 35 (PDF) Author Gary R. Kabureck, Vice President, Chief Accounting Officer Company

Xerox Corporation

Date Jun. 24, 2010
Comment Letter Number: 36 (PDF) Author Robert Benoit, President Company

Lord & Benoit, LLC

Date Sep. 20, 2010
Comment Letter Number: 37 (PDF) Author Roger G. Coffin Company

University of Delaware, Alfred Lerner College of Business and Economics, John L. Weinberg Center for Corporate Governance

Date Sep. 21, 2010
Comment Letter Number: 38 (PDF) Author Steven Wm. Bierbrunner, CPA Chair, FICPA Accounting Principles and Auditing Standards Committee; Robert P. Bedwell, CPA; Laura Prevratil, CPA Company

Florida Institute of Certified Public Accountants

Date Oct. 13, 2010
Comment Letter Number: 39 (PDF) Author Company

Deloitte & Touche LLP

Date Oct. 20, 2010
Comment Letter Number: 40 (PDF) Author Company

The Advanced Auditing Class, Hunter College of The City University of New York

Date Oct. 21, 2010
Comment Letter Number: 41 (PDF) Author Gary Holstrum, Ph.D., CPA, CFE, CFF Date Oct. 21, 2010
Comment Letter Number: 42 (PDF) Author Chris Barnard Date Oct. 22, 2010
Comment Letter Number: 43 (PDF) Author Wendy Stevens, WeiserMazars Quality Assurance; Denis Usher, Mazars US Desk; Jean-Luc Barlet, Mazars Chief Compliance Officer Company

Mazars

Date Oct. 21, 2010
Comment Letter Number: 44 (PDF) Author Frederick D. Lipman Company

Association of Audit Committee Members, Inc.

Date Oct. 12, 2011