Careers
SubscribeComment Letters (Proposed Rule)
Comment Letters
| No. | Author | Company/Organization | Date |
|---|---|---|---|
| Comment Letter Number: 1 (PDF) | Author Tom Hornung (Comment Withdrawn) | Date Jul. 2, 2015 | |
| Comment Letter Number: 2 (PDF) | Author Robert A. Conway, CPA | Date Jul. 6, 2015 | |
| Comment Letter Number: 3 (PDF) | Author J. Michael Cook, Chairman of the Audit Committee; Lawrence J. Salva, Executive Vice President and Chief Accounting Officer |
Company/Organization
Comcast Corporation |
Date Aug. 31, 2015 |
| Comment Letter Number: 4 (PDF) | Author |
Company/Organization
Deloitte & Touche LLP |
Date Sep. 2, 2015 |
| Comment Letter Number: 5 (PDF) | Author |
Company/Organization
McGladrey LLP |
Date Sep. 9, 2015 |
| Comment Letter Number: 6 (PDF) | Author Ross D. Fuerman, Associate Professor of Accounting |
Company/Organization
Suffolk University |
Date Sep. 16, 2015 |
| Comment Letter Number: 7 (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 Sep. 16, 2015 |
| Comment Letter Number: 8 (PDF) | Author Jeff Mahoney, General Counsel |
Company/Organization
Council of Institutional Investors |
Date Sep. 17, 2015 |
| Comment Letter Number: 9 (PDF) | Author Gilbert F. Viets | Date Sep. 21, 2015 | |
| Comment Letter Number: 10 (PDF) | Author Chris Barnard, Actuary | Date Sep. 24, 2015 | |
| Comment Letter Number: 11 (PDF) | Author George E. Minnich, Audit Committee Chairman |
Company/Organization
Belden, Inc. |
Date Sep. 25, 2015 |
| Comment Letter Number: 12 (PDF) | Author Walter C. Davenport, CPA, NASBA Chair; Ken L. Bishop, NASBA President and CEO |
Company/Organization
National Association of State Boards of Accountancy |
Date Sep. 25, 2015 |
| Comment Letter Number: 13 (PDF) | Author John R. Roberts | Date Sep. 25, 2015 | |
| Comment Letter Number: 14 (PDF) | Author Nancy J. Schroeder, CPA, Chair |
Company/Organization
Financial Reporting Committee, Institute of Management Accountants |
Date Sep. 28, 2015 |
| Comment Letter Number: 15 (PDF) | Author Jack T. Ciesielski, CPA, CFA, President |
Company/Organization
R.G. Associates, Inc. |
Date Sep. 28, 2015 |
| Comment Letter Number: 16 (PDF) | Author Tom Quaadman |
Company/Organization
U.S. Chamber of Commerce, Center for Capital Markets Competitiveness |
Date Sep. 28, 2015 |
| Comment Letter Number: 17 (PDF) | Author Amy B.R. Lancellotta, IDC Managing Director; Gregory M. Smith, ICI Senior Director |
Company/Organization
Independent Directors Council |
Date Sep. 28, 2015 |
| Comment Letter Number: 18 (PDF) | Author Cynthia M. Fornelli, Executive Director |
Company/Organization
Center for Audit Quality |
Date Sep. 28, 2015 |
| Comment Letter Number: 19 (PDF) | Author A.J. Major III, Chair |
Company/Organization
Accounting Principles and Assurance Services Committee, California Society of Certified Public Accountants |
Date Sep. 28, 2015 |
| Comment Letter Number: 20 (PDF) | Author Professor Joseph A. Maffia, CPA |
Company/Organization
Advanced Auditing Class, Hunter College Graduate Program, Economics Department, Hunter College |
Date Sep. 28, 2015 |
| Comment Letter Number: 21 (PDF) | Author Klaus-Peter Feld, Executive Director; Gillian Waldbauer, Head of International Affairs |
Company/Organization
Institut der Wirtschaftsprüfer |
Date Sep. 29, 2015 |
| Comment Letter Number: 22 (PDF) | Author Frank Schneider, Chief Executive Officer |
Company/Organization
Federal Audit Oversight Authority of Switzerland |
Date Sep. 29, 2015 |
| Comment Letter Number: 23 (PDF) | Author |
Company/Organization
Institute of Chartered Accountants in England and Wales |
Date Sep. 29, 2015 |
| Comment Letter Number: 24 (PDF) | Author Michael L. Gullette, Vice President - Accounting and Financial Management |
Company/Organization
American Bankers Association |
Date Sep. 29, 2015 |
| Comment Letter Number: 25 (PDF) | Author Susan Ferris Wyderko, President, CEO |
Company/Organization
Mutual Fund Directors Forum |
Date Sep. 29, 2015 |
| Comment Letter Number: 26 (PDF) | Author Elizabeth J. Sloan, CPA, Chair; James R. Javorcic, CPA, Vice Chair |
Company/Organization
Audit and Assurance Services Committee of the Illinois CPA Society |
Date Sep. 29, 2015 |
| Comment Letter Number: 27 (PDF) | Author Joseph M. Falbo, Jr., President |
Company/Organization
New York State Society of Certified Public Accountants |
Date Sep. 29, 2015 |
| Comment Letter Number: 28 (PDF) | Author Fayez Choudhury, Chief Executive Officer |
Company/Organization
International Federation of Accountants |
Date Sep. 29, 2015 |
| Comment Letter Number: 29 (PDF) | Author Zabi Rezaee, Committee Chair |
Company/Organization
Auditing Standards Committee, Auditing Section of the American Accounting Association |
Date Sep. 29, 2015 |
| Comment Letter Number: 30 (PDF) | Author |
Company/Organization
Crowe Horwath LLP |
Date Sep. 29, 2015 |
| Comment Letter Number: 31 (PDF) | Author Raymond J. Bromark, Chair; Jens Alder; Rohit Kapoor; Jeffrey G. Katz |
Company/Organization
Audit Committee of CA, Inc. |
Date Sep. 29, 2015 |
| Comment Letter Number: 32 (PDF) | Author |
Company/Organization
Ernst & Young LLP |
Date Sep. 28, 2015 |
| Comment Letter Number: 33 (PDF) | Author Elliot L. Hendler, CPA | Date Sep. 29, 2015 | |
| Comment Letter Number: 34 (PDF) | Author |
Company/Organization
Dixon Hughes Goodman LLP |
Date Sep. 29, 2015 |
| Comment Letter Number: 35 (PDF) | Author Lisa A. Ritter, CPA, CFE - Chair |
Company/Organization
Accounting and Auditing Procedures Committee of the Pennsylvania Institute of Certified Public Accountants |
Date Sep. 29, 2015 |
| Comment Letter Number: 36 (PDF) | Author |
Company/Organization
Grant Thornton LLP |
Date Sep. 29, 2015 |
| Comment Letter Number: 37 (PDF) | Author James R. Dalkin, Director, Financial Management and Assurance |
Company/Organization
U.S. Government Accountability Office |
Date Sep. 29, 2015 |
| Comment Letter Number: 38 (PDF) | Author |
Company/Organization
PricewaterhouseCoopers LLP |
Date Sep. 29, 2015 |
| Comment Letter Number: 39 (PDF) | Author Rob Ward FCA AM, Head of Leadership and Advocacy |
Company/Organization
Chartered Accountants Australia and New Zealand |
Date Sep. 29, 2015 |
| Comment Letter Number: 40 (PDF) | Author Jennifer Paquette, Chief Investment Officer |
Company/Organization
Colorado Public Employees' Retirement Association |
Date Sep. 29, 2015 |
| Comment Letter Number: 41 (PDF) | Author Brandon J. Rees, Deputy Director, AFL-CIO Office of Investment |
Company/Organization
American Federation of Labor and Congress of Industrial Organizations |
Date Sep. 29, 2015 |
| Comment Letter Number: 42 (PDF) | Author Gabe Zubizarreta, CPA, CEO, Financial Effectiveness Architect & Speaker |
Company/Organization
Silicon Valley Accountants |
Date Sep. 29, 2015 |
| Comment Letter Number: 43 (PDF) | Author James Andrus, Investment Manager, Global Governance |
Company/Organization
California Public Employees' Retirement System |
Date Sep. 29, 2015 |
| Comment Letter Number: 44 (PDF) | Author Vanessa C.L. Chang | Date Sep. 30, 2015 | |
| Comment Letter Number: 45 (PDF) | Author |
Company/Organization
BDO USA, LLP |
Date Sep. 29, 2015 |
| Comment Letter Number: 46 (PDF) | Author Nik Mohd Hasyudeen Yusoff, Executive Chairman |
Company/Organization
Audit Oversight Board, Securities Commission Malaysia |
Date Oct. 1, 2015 |
| Comment Letter Number: 47 (PDF) | Author |
Company/Organization
KPMG LLP |
Date Sep. 29, 2015 |
| Comment Letter Number: 48 (PDF) | Author |
Company/Organization
WeiserMazars LLP |
Date Oct. 22, 2015 |
| Comment Letter Number: 49 (PDF) | Author Petr Kriz, President; Olivier Boutellis-Taft, Chief Executive |
Company/Organization
Federation of European Accountants |
Date Sep. 29, 2015 |
| Comment Letter Number: 50 (PDF) | Author Robert A. Conway, CPA | Date Nov. 15, 2015 |
No Comment Letters.