Comment Letters (Supplemental Request)

Comment Letters
No. Author Company Date
Comment Letter Number: 1 (PDF) Author Michael D. Feinstein, Chair, Accounting Principles and Assurance Services Committee Company

California Society of Certified Public Accountants

Date Jun. 9, 2014
Comment Letter Number: 2 (PDF) Author Company

Deloitte & Touche LLP

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

PricewaterhouseCoopers LLP

Date Jul. 8, 2014
Comment Letter Number: 4 (PDF) Author Company

McGladrey LLP

Date Jul. 8, 2014
Comment Letter Number: 5 (PDF) Author Pw Carey Date Jul. 8, 2014
Comment Letter Number: 6 (PDF) Author Company

Grant Thornton LLP

Date Jul. 8, 2014
Comment Letter Number: 7 (PDF) Author Company

WeiserMazars LLP

Date Jul. 8, 2014

Comment Letters (Proposed Rule)

Comment Letters
No. Author Company Date
Comment Letter Number: 1 (PDF) Author Michael D. Feinstein, Chair, Accounting Principles and Auditing Standards Committee Company

California Society of Certified Public Accountants

Date May 22, 2013
Comment Letter Number: 2 (PDF) Author Cynthia M. Fornelli, Executive Director Company

Center for Audit Quality

Date May 24, 2013
Comment Letter Number: 3 (PDF) Author Company

PricewaterhouseCoopers LLP

Date May 28, 2013
Comment Letter Number: 4 (PDF) Author Mikhail Pevzner, George Mason University/University of Baltimore, Chair; Nancy Chun Feng, Suffolk University Company

Auditing Standards Committee, Auditing Section of the American Accounting Association

Date May 28, 2013
Comment Letter Number: 5 (PDF) Author Steven Morrison, CPA, Chair, FICPA Accounting Principles and Auditing Standards Committee Company

Florida Institute of Certified Public Accountants

Date May 24, 2013
Comment Letter Number: 6 (PDF) Author Gail M. Kinsella, President Company

New York State Society of Certified Public Accountants

Date May 28, 2013
Comment Letter Number: 7 (PDF) Author Company

BDO USA, LLP

Date May 28, 2013
Comment Letter Number: 8 (PDF) Author Company

Ernst & Young LLP

Date May 28, 2013
Comment Letter Number: 9 (PDF) Author Thomas Hoey Company

Thomas Hoey & Associates, LLC

Date May 24, 2013
Comment Letter Number: 10 (PDF) Author Robert N. Waxman, CPA Date May 28, 2013
Comment Letter Number: 11 (PDF) Author Company

Deloitte & Touche LLP

Date May 28, 2013
Comment Letter Number: 12 (PDF) Author Company

Grant Thornton LLP

Date May 28, 2013
Comment Letter Number: 13 (PDF) Author Paul Rohan, CPA, Partner, National Director of Financial Reporting and Quality Control Company

UHY LLP

Date May 28, 2013
Comment Letter Number: 14 (PDF) Author Company

KPMG LLP

Date May 28, 2013
Comment Letter Number: 15 (PDF) Author Company

Moss Adams LLP

Date May 28, 2013
Comment Letter Number: 16 (PDF) Author Company

McGladrey LLP

Date May 28, 2013
Comment Letter Number: 17 (PDF) Author Frank Gorell, MSA, CPA, CGMA Date May 1, 2013
Comment Letter Number: 18 (PDF) Author Company

WeiserMazars, LLP

Date Jun. 26, 2013
Comment Letter Number: 19 (PDF) Author David York, Head of Auditing Practice Company

Association of Chartered Certified Accountants (ACCA)

Date May 21, 2013